Iowa Admin. Code r. 701-218.3 - Motorcycle, scooter, and bicycle repair
(1)
In general. Persons
engaged in the business of repairing motorcycles, scooters, and bicycles are
selling a service subject to sales tax.
(2)
Definitions. For
purposes of this rule:
"Bicycle" includes human-powered bicycles and electric bicycles.
"Motorcycle" includes autocycles.
"Repair" means the same as defined in rule 701-211.1 (423).
This rule is intended to implement Iowa Code section 423.2(6) "ag."
Notes
ARC 7716C, IAB 3/6/24, effective 4/10/24
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