This bill proposes a sales tax exemption for parking facility services in Iowa. Specifically, it amends Section 423.2, subsection 6, paragraph ak of the Code 2025 by deleting the existing paragraph that presumably outlines the taxation of such services.

As a result of this amendment, the sales price of parking facility services will no longer be subject to sales tax, thereby providing financial relief to consumers utilizing these services. The bill aims to promote the use of parking facilities by reducing the overall cost for users.

Statutes affected:
Introduced: 423.2