DIGEST OF INTRODUCED BILL
Tax administration. Requires for the electronic transmission of certain governmental information instead of transmitting paper documents. Provides that the local Indiana business preference applies to a contract for a purchase made by a political subdivision only if the political subdivision provides that the preference is applicable to the purchase. Repeals the local Indiana business preference for public works projects. Permits a county, city, or town to authorize a 100% property tax deduction for all personal property or, alternatively, to grant a tax credit for all property taxes imposed on all personal property in the county, city, or town. Specifies that personal swimming pools associated with a homestead qualify for a standard deduction. Defines the term "common areas" for purposes of the circuit breaker credit law. Requires out-of-state businesses that have an affiliate or a closely related business located in Indiana to collect gross retail use taxes on Indiana sales. Provides for a phase-out of the inheritance tax. Imposes a Class C felony for sale, purchase, installation, transfer, or possession of an automated sales suppression device ("zapper") or phantom-ware. Makes technical changes.