NY S03612

Adds section 1816 to New York tax law prohibiting the knowing purchase, possession, installation, update, maintenance, upgrade, transfer, or use of automated sales suppression devices, zappers, or phantom-ware that falsify electronic cash register records and point-of-sale system data.

Establishes penalties for violations as Class E felonies: first offense fine of $5,000 to $25,000; second offense within five years fine of $25,000 to $100,000; third or subsequent offense within ten years fine of $100,000 to $500,000.

Makes selling automated sales suppression devices, zappers, or phantom-ware a separate Class E felony punishable by a fine of $25,000 per incident.

Prohibits knowingly transmitting transaction data with intent to manipulate it for purposes of tax evasion.

Takes effect January 1, 2016.