North Carolina Zapper & Sales Suppression Law
North Carolina prohibits automated sales suppression devices.
- Citation
- N.C. Gen. Stat. § 14-118.7
- Type
- A dedicated criminal statute squarely prohibiting automated sales suppression devices
- Penalty
- Class H felony; up to $10,000
- Enacted
- 2013
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. North Carolina addresses this conduct through a dedicated criminal statute squarely prohibiting automated sales suppression devices.
Amended by S.L. 2025-25. Use ncleg.GOV (not .net).
If you have received an audit notice, a reassessment, or an inquiry concerning suppression software in North Carolina, 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.