Massachusetts Zappers – Collecting the Sales Tax that has already Been Paid

No other New England state is as vulnerable to Zappers as is the State of Massachusetts.[1] Zappers and related software programming, Phantom-ware, facilitate an old tax fraud – skimming cash receipts. In this instance skimming is performed with modern electronic cash registers (ECRs). Zappers are a global revenue problem, but to the best of this author’s knowledge they have not been uncovered in Massachusetts. A global perspective says: it is…
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