Senate Bill 1291 - Tax Correction Act of 2017

• Amends multiple Arizona tax statutes to correct technical errors, clarify language, and update references across income tax, transaction privilege tax, and property tax provisions.

• Modifies tobacco distributor licensing requirements under chapter 42, including changes to application procedures, licensee notification requirements for ownership changes, and conditions for license suspension or revocation.

• Updates online lodging marketplace definitions and taxation provisions in sections 42-5076, 42-6009, and 42-6108 to clarify tax treatment of online transient lodging transactions.

• Makes numerous grammatical corrections and renumbering adjustments throughout chapters 43 (income tax) by removing obsolete provisions and updating cross-references between additions and subtractions from gross income.

• Updates school tuition organization certification requirements in sections 43-1502 and 43-1602 by adding compliance standards related to audits, financial reviews, and allocation of annual revenues.