Senate
Study
Bill
3156
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
DAWSON)
A
BILL
FOR
An
Act
exempting
the
storage
of
household
goods
and
1
mini-storage
from
the
sales
tax
on
services.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
5298XC
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jm/jh
S.F.
_____
Section
1.
Section
423.2,
subsection
6,
paragraph
ax,
Code
1
2022,
is
amended
to
read
as
follows:
2
ax.
Storage
of
household
goods,
mini-storage,
and
3
warehousing
Storage
and
warehousing
of
raw
agricultural
4
products.
5
EXPLANATION
6
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
7
the
explanation’s
substance
by
the
members
of
the
general
assembly.
8
This
bill
exempts
the
storage
of
household
goods
and
9
mini-storage
from
the
sales
tax
on
such
services.
10
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5298XC
(3)
89
jm/jh
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1