Iowa Admin. Code r. 701-211.22

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 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."

Iowa Admin. Code r. 701-211.22

ARC 8156C, IAB 7/24/24, effective 8/28/24