(1)
Definitions. For purposes of this chapter:
"Persons engaged in the business of" means
persons who offer the named service or services to the public or others in
exchange for consideration, regardless of whether such persons offer the
service or services continuously, part-time, seasonally, or for short
periods.
"Repair" includes the mending or renovation
of existing parts and the replacement of defective parts or subassemblies.
Repair does not include the installation of new parts or accessories that are
not replacements.
"Specified digital products" means the same
as defined in Iowa Code section
423.1.
(2)
Scope. Iowa imposes tax
upon the sales price of rendering, furnishing, or performing at retail services
listed in Iowa Code section
423.2(6). Some
of these services are described in more detail in this chapter.
This rule is intended to implement Iowa Code section
423.2.
