Iowa Code r. 701-211.11 - Oilers and lubricators
(1)
In general. Persons engaged in the business of oiling,
changing oil in, lubricating, or greasing vehicles and machines of all types
are selling a service subject to sales tax.
(2)
Definition. For purposes
of this rule:
"Machine" includes those items with moving parts or powered by a motor or engine or other form of energy. "Machine" also includes heavy equipment vehicles or implements, whether such equipment functions in a state of rest or a state of motion.
This rule is intended to implement Iowa Code section 423.2(6) "ah."
Notes
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