TPT; online lodging marketplace; reporting

This bill amends Arizona tax law to clarify when and to whom confidential taxpayer information can be disclosed. It directly affects taxpayers, tax officials, and various state and federal agencies that handle tax data. The key provision expands the list of authorized recipients to include specific corporate officers, partners, and members of business entities, while also detailing conditions under which information may be shared with other government bodies for tax administration purposes. The legislation maintains existing protections for taxpayer privacy while providing clearer guidelines for legitimate information sharing between agencies.