Bills › 90th General Assembly

HF 678Died when the session ended · March 21, 2023

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

Sponsored by the House Ways and Means Committee

Topics:Cities & countiesTaxes

Same legislation: HSB 231

Where it is now

  1. Done: IntroducedMarch 14, 2023
  2. Done: SubcommitteeMarch 14, 2023
  3. Done: House committeeMarch 21, 2023
  4. Stopped: Passes the HouseDied when the General Assembly ended
  5. Next: Senate committee
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. Next: Signed into law

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’s a funnel?

What’s in it

AI summary People will not have to pay sales or use tax on parking services if the parking lots are owned by a city or a county. This rule applies when a nonprofit organization provides the parking service because a city or county asked them to.1

Read the official explanation

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.

Full bill text2

House subcommittee

Named March 14, 2023 (as HSB 231). On March 16, 2023 it recommended passage. Vote Total: 3-0.

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§423.3

How the Code works3

Lobbying

2 for · 0 against · 2 undecided · Who →

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