South Dakota Zapper & Sales Suppression Law
South Dakota prohibits automated sales suppression devices.
- Citation
- S.D. Codified Laws § 10-59-54
- Type
- A dedicated criminal statute squarely prohibiting automated sales suppression devices
- Penalty
- Class 5 felony
- Enacted
- 2016
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. South Dakota addresses this conduct through a dedicated criminal statute squarely prohibiting automated sales suppression devices.
If you have received an audit notice, a reassessment, or an inquiry concerning suppression software in South 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.