In 2018, the Iowa legislature enacted Senate File 2417, a state tax reform bill that includes extensive changes to the state’s tax structure. Effective January 1, 2019, the sales price from rendering, furnishing, or performing a personal transportation service in Iowa is subject to Iowa sales tax and local option sales tax, as applicable. Senate File 2417 changes the tax on limousine service to a broader tax on “Personal Transportation Service” defined as the arrangement or provision of transportation service, regardless of whether the service supplies or uses a vehicle in conjunction with the service. Personal transportation service only includes the transportation of people, not property, including, but not limited to, transportation services provided by a human driver, a nonhuman driver, or a ride sharing service.