Iowa Admin. Code r. 701-214.2

Current through Register Vol. 47, No. 6, September 18, 2024

Rule 701-214.2 - Farm implement repair of all kinds

(1)In general. Persons engaged in the business of repairing, restoring, or renovating implements, tools, machines, vehicles, or equipment used in the operation of farms, ranches, or acreages on which crops of all kinds are grown and on which livestock, poultry, or furbearing animals are raised or used for any purpose are selling a service subject to sales tax.

(2)Installation not taxable. Those services relating to the installation of new parts or accessories that are not replacements are not taxable.

This rule is intended to implement Iowa Code section 423.2(6)"r."

Iowa Admin. Code r. 701-214.2

Renumbered from 701-226.2 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022

Adopted by IAB July 24, 2024/Volume XLVII, Number 3, effective 8/28/2024