Senate File 2046 - Introduced SENATE FILE 2046 BY WHITING A BILL FOR An Act exempting the services furnished by executive search 1 agencies and private employment agencies from the state 2 sales and use tax. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5532SS (2) 88 jm/jh
S.F. 2046 Section 1. Section 423.2, subsection 6, paragraphs ap and 1 aq, Code 2020, are amended by striking the paragraphs. 2 EXPLANATION 3 The inclusion of this explanation does not constitute agreement with 4 the explanation’s substance by the members of the general assembly. 5 This bill exempts the services furnished by an executive 6 search agency or a private employment agency from the state 7 sales and use tax. 8 By operation of Code section 423.6, an item exempt from the 9 imposition of the sales tax is also exempt from the use tax 10 imposed in Code section 423.5. 11 -1- LSB 5532SS (2) 88 jm/jh 1/ 1