Senate File 264 - Introduced
SENATE FILE 264
BY R. SMITH
A BILL FOR
1 An Act exempting dance school and dance studio services from
2 the sales and use tax.
3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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 S.F. 264
1 Section 1. Section 423.2, subsection 6, paragraph m, Code
2 2021, is amended by striking the paragraph.
3 EXPLANATION
4 The inclusion of this explanation does not constitute agreement with
5 the explanation’s substance by the members of the general assembly.
6 This bill exempts dance school and dance studio services
7 from the sales and use tax.
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Statutes affected:
Introduced: 423.2