House
Study
Bill
239
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
KAUFMANN)
A
BILL
FOR
An
Act
providing
a
sales
tax
exemption
for
the
furnishing
of
1
parking
facilities
services.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1900YC
(1)
91
jm/jh
H.F.
_____
Section
1.
Section
423.2,
subsection
6,
paragraph
ak,
Code
1
2025,
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
the
sales
price
of
parking
facility
6
services
from
the
sales
tax.
7
-1-
LSB
1900YC
(1)
91
jm/jh
1/
1