SB29 Alabama 2015 1st Special Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

First Special Session 2015

Title

Sales tax transactions, possession or use of automated sales suppression devices or phantom-ware to delete sales from cash register records, prohibited, criminal penalties, Sec. 40-29-121added; Sec. 40-29-119 am'd.

Summary

SB29 makes it illegal to possess or use automated sales suppression devices or phantom-ware to delete or alter sales records and creates penalties, including fines, imprisonment, and liability for lost revenue.

What This Bill Does

SB29 creates a new crime making it unlawful to knowingly sell, purchase, install, transfer, or possess automated sales suppression devices or phantom-ware in Alabama. It defines key terms and establishes penalties: up to $100,000 fine for individuals or $500,000 for corporations, up to three years in prison, and liability for all taxes, penalties, and interest, plus forfeiture of profits; the devices and software are treated as contraband. It also adds this offense to the statute of limitations alongside other tax offenses, and it states the act becomes effective immediately and is exempt from certain local-funding rules because it creates a new crime.

Who It Affects

• Individuals who possess, sell, install, transfer, or use automated sales suppression devices or phantom-ware; they could face felony charges, fines up to $100,000, prison up to 3 years, and must pay back taxes and forfeit profits.
• Corporations that engage with automated sales suppression devices or phantom-ware; they could face fines up to $500,000, prison up to 3 years, and corporate liability for back taxes, penalties, interest, and forfeiture of profits.

Key Provisions

• Creates unlawful possession or use of automated sales suppression devices or phantom-ware and defines the terms Automated Sales Suppression Device, Phantom-Ware, Transaction Data, and Transaction Reports.
• Establishes penalties: felony conviction, fines up to $100,000 for individuals or $500,000 for corporations, up to 3 years in prison, and liability for all taxes, penalties, and interest; requires forfeiture of profits and declares devices/software contraband.
• Adds offense to the statute of limitations under §40-29-119, aligning it with other revenue-law offenses (generally three years, six years for certain offenses).
• Provides the local-funds exemption under Amendment 621 because the bill defines a new crime, so no local-government approval is required for it to take effect.
• Defines that the act becomes effective immediately after governor’s approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation