Senate File 264 - Introduced SENATE FILE 264 BY R. SMITH A BILL FOR An Act exempting dance school and dance studio services from 1 the sales and use tax. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1175XS (1) 89 jm/jh

S.F. 264 Section 1. Section 423.2, subsection 6, paragraph m, Code 1 2021, is amended by striking the paragraph. 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 dance school and dance studio services 6 from the sales and use tax. 7 -1- LSB 1175XS (1) 89 jm/jh 1/ 1