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House Study Bill 231 - IntroducedA Bill ForAn Act 1providing a sales and use tax exemption for the
2furnishing of certain parking facilities services.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, Code 2023, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 110. The sales price from the furnishing
4of a parking facilities service subject to section 423.2,
5subsection 6, if the following requirements are met:
6a. The parking facilities are owned by a county or city.
7b. The service is furnished by a nonprofit organization at
8the direct or indirect request of the county or city that owns
9the parking facilities.
10EXPLANATION
11The inclusion of this explanation does not constitute agreement with
12the explanation’s substance by the members of the general assembly.
13This bill exempts the sales price from the furnishing of
14a parking facilities service if the parking facilities are
15owned by a county or city, and the service is furnished by a
16nonprofit organization at the direct or indirect request of
17that county or city.
18By operation of Code section 423.6, an item exempt from the
19imposition of the sales tax is also exempt from the use tax
20imposed in Code section 423.5.
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2furnishing of certain parking facilities services.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423.3, Code 2023, is amended by adding
2the following new subsection:
3 NEW SUBSECTION. 110. The sales price from the furnishing
4of a parking facilities service subject to section 423.2,
5subsection 6, if the following requirements are met:
6a. The parking facilities are owned by a county or city.
7b. The service is furnished by a nonprofit organization at
8the direct or indirect request of the county or city that owns
9the parking facilities.
10EXPLANATION
11The inclusion of this explanation does not constitute agreement with
12the explanation’s substance by the members of the general assembly.
13This bill exempts the sales price from the furnishing of
14a parking facilities service if the parking facilities are
15owned by a county or city, and the service is furnished by a
16nonprofit organization at the direct or indirect request of
17that county or city.
18By operation of Code section 423.6, an item exempt from the
19imposition of the sales tax is also exempt from the use tax
20imposed in Code section 423.5.
-1-jm/jh