Iowa Admin. Code r. 701-211.36

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

Rule 701-211.36 - 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. 701-211.36

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