NY S03204

Creates new class D felony of "defrauding the government in the first degree" for knowingly manufacturing, selling, installing, or using automated sales suppression devices to help evade state or local taxes

Defines automated sales suppression devices as software that falsifies electronic records for tax evasion, including programs on USB drives, thumb drives, CDs, embedded "phantom ware," or remotely accessed systems

Expands conspiracy in the fourth degree (class E felony) to include agreements to commit the new defrauding the government offense

Adds use of automated sales suppression devices to the list of tax fraud acts under New York State tax law and New York City administrative code

Takes effect on the first of November following enactment