Massachusetts Zapper & Sales Suppression Law
Massachusetts prohibits automated sales suppression devices.
- Citation
- Mass. Gen. Laws ch. 62C, § 35F
- Type
- Civil penalties only; criminal exposure runs through the general tax-evasion statute
- Penalty
- Civil penalty only; up to $50,000
- Enacted
- 2020
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. Massachusetts addresses this conduct through civil penalties only; criminal exposure runs through the general tax-evasion statute.
CIVIL penalties only, not criminal. Criminal exposure runs through generic c. 62C § 73.
If you have received an audit notice, a reassessment, or an inquiry concerning suppression software in Massachusetts, 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.