Bill Text: IA SF2046 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act exempting the services furnished by executive search agencies and private employment agencies from the state sales and use tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-01-28 - Subcommittee: Chapman, Bolkcom, and Nunn. S.J. 162. [SF2046 Detail]
Download: Iowa-2019-SF2046-Introduced.html
Senate
File
2046
-
Introduced
SENATE
FILE
2046
BY
WHITING
A
BILL
FOR
An
Act
exempting
the
services
furnished
by
executive
search
1
agencies
and
private
employment
agencies
from
the
state
2
sales
and
use
tax.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
5532SS
(2)
88
jm/jh
S.F.
2046
Section
1.
Section
423.2,
subsection
6,
paragraphs
ap
and
1
aq,
Code
2020,
are
amended
by
striking
the
paragraphs.
2
EXPLANATION
3
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
4
the
explanation’s
substance
by
the
members
of
the
general
assembly.
5
This
bill
exempts
the
services
furnished
by
an
executive
6
search
agency
or
a
private
employment
agency
from
the
state
7
sales
and
use
tax.
8
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
9
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
10
imposed
in
Code
section
423.5.
11
-1-
LSB
5532SS
(2)
88
jm/jh
1/
1
