Iowa Admin. Code r. 701-218.3

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

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

Adopted by IAB March 6, 2024/Volume XLVI, Number 18, effective 4/10/2024