Arizona SB 1084: electronic records; retention; storage

Bill Text

SB1084 - 572R - I Ver 

PREFILED��� JAN 02 2026

 REFERENCE TITLE: online home sharing; repeal

 State of Arizona

 Senate

 Fifty-seventh Legislature

 Second Regular Session

 2026

 SB 1084

 Introduced by 

 Senator 
 Finchem

AN 
ACT

repealing sections 
9-500.39 and 11-269.17, arizona revised statutes; amending sections 42-2003, 
42-5005, 42-5009, 42-5010 and 42-5014, arizona revised statutes; 
repealing section 42-5042, arizona revised statutes; amending sections 42-5061, 
42-5070 and 42-5071, arizona revised statutes; repealing section 42-5076, 
arizona revised statutes; amending section 42-5159, arizona revised 
statutes, as amended by laws 2025, chapter 135, section 2 and chapter 247, 
section 2; repealing section 42-5159, Arizona Revised Statutes, as amended by 
laws 2025, chapter 251, section 13; repealing sections 42-6009 and 
42-6013, arizona revised statutes; amending sections 42-6102, 42-6108, 
42-6108.01, 42-12003 and 42-12004, arizona revised statutes; relating to online 
lodging.� 

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1. Repeal

Sections 9-500.39 and 11-269.17, 
Arizona Revised Statutes, are repealed.

Sec. 2. Section 42-2003, Arizona Revised 
Statutes, is amended to read:

START_STATUTE42-2003. Authorized disclosure of confidential information

A. Confidential information relating to:

1. A taxpayer may be disclosed to the taxpayer, its 
successor in interest or a designee of the taxpayer who is authorized in 
writing by the taxpayer. A principal corporate officer of a parent 
corporation may execute a written authorization for a controlled 
subsidiary. If a taxpayer elects to file an Arizona small business 
income tax return under section 43-302, a written authorization by the 
taxpayer to allow the department to disclose personal income tax information to 
a designee includes the corresponding Arizona small business income tax return.

2. A corporate taxpayer may be disclosed to any 
principal officer, any person designated by a principal officer or any person 
designated in a resolution by the corporate board of directors or other similar 
governing body. If a corporate officer signs a statement under 
penalty of perjury representing that the officer is a principal officer, the 
department may rely on the statement until the statement is shown to be false.� 
For the purposes of this paragraph, "principal officer" includes a 
chief executive officer, president, secretary, treasurer, vice president of 
tax, chief financial officer, chief operating officer or chief tax officer or 
any other corporate officer who has the authority to bind the taxpayer on 
matters related to state taxes.

3. A partnership may be disclosed to any partner of 
the partnership.� This exception does not include disclosure of confidential 
information of a particular partner unless otherwise authorized.

4. A limited liability company may be disclosed to 
any member of the company or, if the company is manager-managed, to any 
manager.

5. An estate may be disclosed to the personal 
representative of the estate and to any heir, next of kin or beneficiary under 
the will of the decedent if the department finds that the heir, next of kin or 
beneficiary has a material interest that will be affected by the confidential 
information.

6. A trust may be disclosed to the trustee or 
trustees, jointly or separately, and to the grantor or any beneficiary of the 
trust if the department finds that the grantor or beneficiary has a material 
interest that will be affected by the confidential information.

7. A government entity may be disclosed to the head 
of the entity or a member of the governing board of the entity, or any employee 
of the entity who has been delegated the authorization in writing by the head 
of the entity or the governing board of the entity.

8. Any taxpayer may be disclosed if the taxpayer has 
waived any rights to confidentiality either in writing or on the record in any 
administrative or judicial proceeding.

9. The name and taxpayer identification numbers of 
persons issued direct payment permits may be publicly disclosed.

10. Any taxpayer may be disclosed during a meeting 
or telephone call if the taxpayer is present during the meeting or telephone 
call and authorizes the disclosure of confidential information.

B. Confidential information may be disclosed to:

1. Any employee of the department whose official 
duties involve tax administration.

2. The office of the attorney general solely for its 
use in preparation for, or in an investigation that may result in, any 
proceeding involving tax administration before the department or any other 
agency or board of this state, or before any grand jury or any state or federal 
court.

3. The department of liquor licenses and control for 
its use in determining whether a spirituous liquor licensee has paid all 
transaction privilege taxes and affiliated excise taxes incurred as a