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Arizona Zapper & Sales Suppression Law

Arizona prohibits automated sales suppression devices.

Citation
Ariz. Rev. Stat. § 42-1127(B)(5)-(6), (O)
Type
A dedicated criminal statute squarely prohibiting automated sales suppression devices
Penalty
Class 5 felony (1st offense may be class 1 misdemeanor); up to $100,000
Enacted
an unspecified year

Automated sales suppression software — commonly called a “zapper” or “phantomware” — alters the electronic records of a point-of-sale or electronic cash register system so that sales, and the tax collected on them, go unreported. Arizona addresses this conduct through a dedicated criminal statute squarely prohibiting automated sales suppression devices.

YEAR UNDETERMINED - enacted between 2015 and 2020; researcher declined to guess. Needs Westlaw/Lexis credits.

If you have received an audit notice, a reassessment, or an inquiry concerning suppression software in Arizona, the statute above is the provision most likely at issue. Confirm its current text before relying on it.

Facing a sales suppression allegation or a sales tax reassessment? We defend these matters. Email [email protected].

Reviewed July 2026 against primary sources. This page is a research aid, not legal advice.