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90th General Assembly · Iowa Funnel one-pager · Wednesday, November 11, 2026

HF 678: Providing a sales and use tax exemption for the furnishing of certain parking facilities services

Died when the session ended · The 2024 session adjourned on April 19, 2024, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.

What it does

This bill exempts the sales price from the furnishing of a parking facilities service if the parking facilities are owned by a county or city, and the service is furnished by a nonprofit organization at the direct or indirect request of that county or city. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.

Sponsors

Ways and Means committee

Cost

No fiscal note

House subcommittee · named March 14, 2023

  • Rep. Austin Harris (R) · austin.harris@legis.iowa.gov
  • Rep. Brian Best (R)
  • Rep. Ken Croken (D) · ken.croken@legis.iowa.gov

Lobbying · 2 for, 0 against

For: Cedar Rapids Metro Economic Alliance; City of Cedar Rapids

In plain words

  1. March 14, 2023Filed in the House and sent to the Ways and Means committee · as HSB 231
  2. March 14, 2023House subcommittee named: Harris, Best and Croken · as HSB 231
  3. March 16, 2023Subcommittee recommended passing it · as HSB 231
  4. March 21, 2023Filed in the House
  5. March 21, 2023Approved by the House committee · as HSB 231
  6. March 21, 2023Approved by the House committee, and given a new number: HF 678 · as HSB 231

From public records at legis.iowa.gov, compiled by Iowa Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Wednesday, November 11, 2026. https://iowafunnel.com/bills/90/HF678