TPT; online lodging marketplace; reporting

This bill (HB 2354) amends Arizona's tax confidentiality rules (ARS § 42-2003) to clarify when the state tax department may disclose taxpayer information. It primarily affects businesses and individuals who interact with Arizona's tax system by expanding permitted disclosures to specific entities, such as the Arizona Commerce Authority, for administering tax credit programs (e.g., renewable energy incentives and film production credits). Key provisions allow the Commerce Authority to access taxpayer data to verify eligibility for tax credits under sections 42-12006, 43-1083.03, 43-1164.04, and related programs. The bill does not address online lodging marketplaces or reporting requirements as its title suggests; the title appears mislabeled based on the actual tax disclosure provisions.