Iowa Admin. Code r. 701-211.20

Current through Regsiter Vol. 46, No. 26, June 12, 2024

Rule 701-211.20 - 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."

Iowa Admin. Code r. 701-211.20

Adopted by IAB November 30, 2022/Volume XLV, Number 11, effective 1/4/2023