State Zapper Laws: A 50-State Anti-Suppression Statute Chart
The zapper, phantomware, and sales suppression as a service (“SSaaS”) legislative landscape is ever-evolving. 33 states now have some form of anti-zapper legislation; the remainder, including the District of Columbia, do not. State zapper laws typically follow a definitional and scope template, but they vary meaningfully — see the note on statute types below the table. The list below was reviewed against primary sources in July 2026.
| State | Citation | Type | Penalty | Enacted |
|---|---|---|---|---|
| Alabama | Ala. Code § 40-29-121 | Dedicated criminal statute | Class C felony; up to $100,000 ($500k corp) + 3 yrs | 2015 |
| Alaska | — | No sales suppression statute | — | — |
| Arizona | Ariz. Rev. Stat. § 42-1127(B)(5)-(6), (O) | Dedicated criminal statute | Class 5 felony (1st offense may be class 1 misdemeanor); up to $100,000 | — |
| Arkansas | Ark. Code Ann. § 5-37-507 (definitions at § 5-37-101) | Dedicated criminal statute | Class C felony | 2013 |
| California | Cal. Rev. & Tax. Code §§ 7153.6, 55363.5 | Dedicated criminal statute | Misdemeanor (use); commercial sale up to 3 yrs + $10,000 | 2013 |
| Colorado | — | No sales suppression statute | — | — |
| Connecticut | Conn. Gen. Stat. § 12-428a | Dedicated criminal statute | Class D felony; up to $100,000 | 2012 |
| Delaware | — | No sales suppression statute | — | — |
| District of Columbia | — | No sales suppression statute | — | — |
| Florida | Fla. Stat. § 213.295 | Dedicated criminal statute | Third-degree felony; contraband + disgorgement | 2014 |
| Georgia | Ga. Code Ann. § 16-9-62 | Dedicated criminal statute | Felony; 1–5 yrs and/or up to $100,000 | 2011 |
| Hawaii | — | No sales suppression statute | — | — |
| Idaho | — | No sales suppression statute | — | — |
| Illinois | 35 ILCS 105/14 | Dedicated criminal statute | Class 3 felony | 2013 |
| Indiana | Ind. Code § 35-43-5-4.8 | Dedicated criminal statute | Class A misdemeanor; Level 6/5 felony by loss amount | 2023 |
| Iowa | — | No sales suppression statute | — | — |
| Kansas | Kan. Stat. Ann. § 21-5939 | Dedicated criminal statute | Severity level 7 nonperson felony | 2018 |
| Kentucky | Ky. Rev. Stat. Ann. § 517.130 | Dedicated criminal statute | Class D felony (possession) | 2014 |
| Louisiana | La. Rev. Stat. § 47:1641.1 | Dedicated criminal statute | Up to 5 yrs and/or $5,000 | 2012 |
| Maine | 17-A M.R.S. § 909 | Dedicated criminal statute | Class C crime (sale); Class D crime (possession) | 2011 |
| Maryland | — | No sales suppression statute | — | — |
| Massachusetts | Mass. Gen. Laws ch. 62C, § 35F | Civil penalty only | Civil penalty only; up to $50,000 | 2020 |
| Michigan | Mich. Comp. Laws § 750.411w | Dedicated criminal statute | Felony; 1–5 yrs + up to $100,000 | 2012 |
| Minnesota | Minn. Stat. § 289A.63, subd. 12 | Dedicated criminal statute | Felony; up to 5 yrs and/or $10,000 | 2017 |
| Mississippi | Miss. Code Ann. § 97-23-111 | Dedicated criminal statute | Felony; up to 15 yrs and/or $100,000 | 2018 |
| Missouri | — | No sales suppression statute | — | — |
| Montana | — | No sales suppression statute | — | — |
| Nebraska | — | No sales suppression statute | — | — |
| Nevada | — | No sales suppression statute | — | — |
| New Hampshire | — | No sales suppression statute | — | — |
| New Jersey | — | No sales suppression statute | — | — |
| New Mexico | N.M. Stat. Ann. § 7-1-73 | Tax-fraud statute | Tax fraud; petty misdemeanor to 2d-degree felony by tax owed | 2023 |
| New York | — | No sales suppression statute | — | — |
| North Carolina | N.C. Gen. Stat. § 14-118.7 | Dedicated criminal statute | Class H felony; up to $10,000 | 2013 |
| North Dakota | N.D. Cent. Code § 12.1-23-16 | Dedicated criminal statute | Class B felony (Class A on repeat; + $100k civil penalty) | 2013 |
| Ohio | — | No sales suppression statute | — | — |
| Oklahoma | Okla. Stat. tit. 68, § 212.1 | Dedicated criminal statute | Felony; 1–5 yrs and/or $100,000; permit revoked 10 yrs | 2012 |
| Oregon | — | No sales suppression statute | — | — |
| Pennsylvania | 72 P.S. § 7268(c) | Dedicated criminal statute | Misdemeanor; commercial sale up to 1 yr + $10,000 | 2016 |
| Rhode Island | R.I. Gen. Laws § 44-19-42 | Dedicated criminal statute | Felony; up to 5 yrs and/or $50,000 | 2014 |
| South Carolina | — | No sales suppression statute | — | — |
| South Dakota | S.D. Codified Laws § 10-59-54 | Dedicated criminal statute | Class 5 felony | 2016 |
| Tennessee | Tenn. Code Ann. § 39-14-704 | Dedicated criminal statute | Class E felony; fine only, up to $100,000 | 2012 |
| Texas | Tex. Bus. & Com. Code § 326.002 | Dedicated criminal statute | State jail felony | 2013 |
| Utah | Utah Code § 76-6-1303 | Dedicated criminal statute | Third degree felony (2d on repeat); fine up to 2x taxes evaded | 2012 |
| Vermont | Vt. Stat. Ann. tit. 13, § 2032 | Dedicated criminal statute | 1–5 yrs and/or up to $100,000 | 2013 |
| Virginia | Va. Code Ann. §§ 58.1-1814(B)-(C), 58.1-3907(B) | Use only (misdemeanor) | Class 1 misdemeanor (use only) + $20,000 civil penalty | 2014 |
| Washington | Wash. Rev. Code § 82.32.290(4); forfeiture at § 82.32.670 | Dedicated criminal statute | Class C felony; suppliers face mandatory fine ≥ $10,000 | 2010 |
| West Virginia | W. Va. Code § 61-3-22a | Dedicated criminal statute | Felony; 1–5 yrs and/or $10,000–$100,000 | 2012 |
| Wisconsin | Wis. Stat. § 71.83(6) | Dedicated criminal statute | Class D felony | 2023 |
| Wyoming | Wyo. Stat. Ann. § 39-15-108(f) | Dedicated criminal statute | Felony; up to 3 yrs and/or $5,000 | 2013 |
Facing a sales suppression allegation, an audit, or a reassessment? Our team defends these matters — and includes the forensic specialists who wrote the book on detecting them. Email [email protected].
A note on the Type column. These statutes are not interchangeable. Most states have a dedicated criminal statute squarely prohibiting suppression devices. Three do not, and the distinction matters:
- New Mexico grafted sales-suppression language onto its general tax-fraud statute rather than enacting a standalone law.
- Virginia reaches only the use of suppression software — not its sale, manufacture, or possession — and only as a misdemeanor.
- Massachusetts imposes civil penalties only; criminal exposure runs through the general tax-evasion statute.
New York drafted the model act that many states adopted but has never enacted one itself. S3204 passed the Senate 61–0 in March 2026 and is pending in the Assembly.
There is no federal sales suppression statute; federal cases are charged under the general tax-evasion and wire-fraud provisions.
This table is provided for general information and is not legal advice. Statutes change; confirm the current text before relying on any citation.