Iowa Admin. Code r. 701-218.3

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

Rule 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."

Iowa Admin. Code r. 701-218.3

ARC 7716C, IAB 3/6/24, effective 4/10/24