In 2018, the Iowa legislature enacted Senate File 2417, a state tax reform bill that includes extensive changes to the state’s tax structure. Beginning January 1, 2019, under Iowa Code section 423.2(6)(bq), the sale of storage services for tangible or electronic files, documents, and other records are subject to Iowa sales tax and applicable local option sales tax. Storage of household goods, mini-storage, and warehousing of raw agricultural products were taxable prior to January 1, 2019 and remain taxable.