Bill Text: IA SF264 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act exempting dance school and dance studio services from the sales and use tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-24 - Subcommittee recommends passage. [SF264 Detail]
Download: Iowa-2021-SF264-Introduced.html
Senate
File
264
-
Introduced
SENATE
FILE
264
BY
R.
SMITH
A
BILL
FOR
An
Act
exempting
dance
school
and
dance
studio
services
from
1
the
sales
and
use
tax.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1175XS
(1)
89
jm/jh
S.F.
264
Section
1.
Section
423.2,
subsection
6,
paragraph
m,
Code
1
2021,
is
amended
by
striking
the
paragraph.
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
dance
school
and
dance
studio
services
6
from
the
sales
and
use
tax.
7
-1-
LSB
1175XS
(1)
89
jm/jh
1/
1
