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 parking facility services will no longer be subject to sales tax, thereby providing financial relief to consumers and businesses that utilize or operate parking facilities. This change aims to encourage the use of parking services and support the related industry within the state.

Statutes affected:
Introduced: 423.2