Senate File 87 - Introduced SENATE FILE 87 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 1878XS (3) 89 jm/jh

S.F. 87 Section 1. Section 423.2, subsection 6, paragraphs ap and 1 aq, Code 2021, 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 -1- LSB 1878XS (3) 89 jm/jh 1/ 1