North Dakota Zapper & Sales Suppression Law
North Dakota prohibits automated sales suppression devices.
- Citation
- N.D. Cent. Code § 12.1-23-16
- Type
- A dedicated criminal statute squarely prohibiting automated sales suppression devices
- Penalty
- Class B felony (Class A on repeat; + $100k civil penalty)
- 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 Dakota addresses this conduct through a dedicated criminal statute squarely prohibiting automated sales suppression devices.
Chapter-level link; ND publishes no per-section HTML. Use ndlegis.gov (legis.nd.gov redirects).
If you have received an audit notice, a reassessment, or an inquiry concerning suppression software in North Dakota, 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.