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 likely outlines the current tax obligations related to these services.

As a result of this amendment, the sales price of services provided by parking facilities will no longer be subject to sales tax, thereby reducing the financial burden on consumers utilizing these services. This change aims to promote the use of parking facilities and support businesses in the transportation sector.

Statutes affected:
Introduced: 423.2