HSB 72 (LSB 1652YC (2) 90)

HOUSE FILE _____ 

BY  (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON KAUFMANN)

A BILL FOR

An Act exempting the storage of household goods and mini-storage from the sales tax on services.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423.2, subsection 6, paragraph ax, Code 2023, is amended to read as follows:
   ax.  Storage of household goods, mini-storage, and warehousing of raw agricultural products.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill exempts the storage of household goods and mini-storage from the sales tax on such services.