House Study Bill 72 - IntroducedA Bill ForAn Act 1exempting the storage of household goods and
2mini-storage from the sales tax on services.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1   Section 1.  Section 423.2, subsection 6, paragraph ax, Code
22023, is amended to read as follows:
   3ax.  Storage of household goods, mini-storage, and
4warehousing of raw agricultural products.
5EXPLANATION
6The inclusion of this explanation does not constitute agreement with
7the explanation’s substance by the members of the general assembly.
   8This bill exempts the storage of household goods and
9mini-storage from the sales tax on such services.
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jm/jh