New York Zapper & Sales Suppression Law
New York has no statute specifically addressing automated sales suppression devices.
That does not mean suppression is lawful in New York. Conduct involving a zapper or phantomware may still be charged under general tax-fraud, false-return, or computer-crime provisions — those statutes simply do not name suppression devices specifically.
LIVE ITEM: NY wrote the model act but never passed it. S3204 passed Senate 61-0 on 2026-03-19, now in Assembly Codes Cttee. Would create Penal Law § 195.22. Re-check before publication.
Legislation in this area moves quickly. Confirm the current law before relying on this page.
Our own Andrew Leahey has written on the pending New York legislation: NY Bill to Criminalize Sales Suppression Would Hit Wrong Targets, Bloomberg Tax (June 4, 2024).
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.