Bill Text: IA HSB231 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act providing a sales and use tax exemption for the furnishing of certain parking facilities services.(See HF 678.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2023-03-21 - Committee report approving bill, renumbered as HF 678. [HSB231 Detail]
Download: Iowa-2023-HSB231-Introduced.html
House
Study
Bill
231
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
KAUFMANN)
A
BILL
FOR
An
Act
providing
a
sales
and
use
tax
exemption
for
the
1
furnishing
of
certain
parking
facilities
services.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
2531YC
(2)
90
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H.F.
_____
Section
1.
Section
423.3,
Code
2023,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
110.
The
sales
price
from
the
furnishing
3
of
a
parking
facilities
service
subject
to
section
423.2,
4
subsection
6,
if
the
following
requirements
are
met:
5
a.
The
parking
facilities
are
owned
by
a
county
or
city.
6
b.
The
service
is
furnished
by
a
nonprofit
organization
at
7
the
direct
or
indirect
request
of
the
county
or
city
that
owns
8
the
parking
facilities.
9
EXPLANATION
10
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
11
the
explanation’s
substance
by
the
members
of
the
general
assembly.
12
This
bill
exempts
the
sales
price
from
the
furnishing
of
13
a
parking
facilities
service
if
the
parking
facilities
are
14
owned
by
a
county
or
city,
and
the
service
is
furnished
by
a
15
nonprofit
organization
at
the
direct
or
indirect
request
of
16
that
county
or
city.
17
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
18
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
19
imposed
in
Code
section
423.5.
20
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(2)
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1
