Iowa Code r. 701-211.22 - Gun repair
(1)
In
general. Persons engaged in the business of repairing guns are selling
a service subject to sales tax.
(2)
Definition. For purposes of this rule:
"Gun repair" means the repair of any pistol, revolver or other hand gun, as well as the repair of any shoulder or hip-fired gun such as a rifle or shotgun.
This rule is intended to implement Iowa Code section 423.2(6) "w."
Notes
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