House Study Bill 72 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON KAUFMANN) 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 1652YC (2) 90 jm/jh

H.F. _____ Section 1. Section 423.2, subsection 6, paragraph ax, Code 1 2023, is amended to read as follows: 2 ax. Storage of household goods, mini-storage, and 3 warehousing of raw agricultural products. 4 EXPLANATION 5 The inclusion of this explanation does not constitute agreement with 6 the explanation’s substance by the members of the general assembly. 7 This bill exempts the storage of household goods and 8 mini-storage from the sales tax on such services. 9 -1- LSB 1652YC (2) 90 jm/jh 1/ 1