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a button known and hereinafter referred to as the cash/amount
tendered button or (2) pressing a button known and hereinafter
referred to as the charge button if the customer was paying by
credit card. Instead of pressing the subtotal button and either
the cash/amount tendered button or the charge button, the opera-
tor could skip the step of pressing the subtotal button by
pressing the cash/amount tendered button or the charge button,
which caused the cash register to calculate the transaction total
for the transaction and open the cash register drawer in one
step, rather than two steps.
Although the cash register was equipped to distinguish
between cash and credit sales, Mr. Katerelos did not distinguish
between those two types of sales when he was operating the cash
register.7 Failure to distinguish between cash and credit sales
did not affect the total amounts of gross receipts of NDV that
Mr. Katerelos was required to report in petitioners' returns for
the years at issue.
The cash register was programmed to maintain certain data or
information in its memory in order to facilitate calculation of
the sales of a business. Activation of the Z or reset mode on
the cash register by turning the mode switch to that mode and
pressing the cash/amount tendered button accessed that informa-
7 It is unclear whether other operators of the cash register
during the years at issue distinguished between cash and credit
sales.
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Last modified: May 25, 2011