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89th General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 2372: Relating to state taxation and administration by modifying sales and use taxes, individual and corporate income taxes, the franchise tax, and the insurance premiums tax, and including effective date, applicability, and retroactive applicability provisions

Died when the session ended · The General Assembly adjourned on May 24, 2022. Bills that didn’t pass both chambers died.

What it does

This bill relates to state taxation and administration by modifying sales and use taxes, individual and corporate income taxes, the automobile rental excise tax, the franchise tax, and the insurance premium tax. DIVISION I —— SALES AND USE TAX ON SERVICES AND EXEMPTIONS. The bill strikes “software as a service” and substitutes “cloud computing” as a service for purposes of imposing sales tax. The bill makes the following services subject to the sales tax: web hosting, digital automated services, and scooter.

Sponsors

Ways and Means committee

Cost

See the fiscal note

Lobbying · 8 for, 1 against

For: Alliant Energy Corporation; Association of Iowa Fairs; Council Bluffs Chamber of Commerce; Enlisted Association of the National Guard of Iowa; Federation of Iowa Insurers; Iowa Dept. of Public Defense; Marshalltown Area Chamber of Commerce; Urbandale Water Utility

Against: Independent Insurance Agents of Iowa

In plain words

  1. March 8, 2022Filed in the Senate
  2. March 8, 2022Approved by the Senate committee
  3. March 9, 2022Cost estimate (fiscal note) posted
  4. March 22, 2022Passed the Senate, 43–6
  5. March 23, 2022Arrived in the House
  6. March 24, 2022Cost estimate (fiscal note) posted

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/89/SF2372