Iowa Admin. Code r. 701-218.6

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

Rule 701-218.6 - Vehicle wash and wax

(1)In general. Persons engaged in the business of vehicle washing and waxing are selling a service subject to sales tax, whether performed by hand, machine, or coin-operated device. Rule 701-225.7 (423) contains more information on purchases of inputs in vehicle wash and wax services.

(2)Definition. For purposes of this rule:

"Vehicle" means the same as defined in Iowa Code section 321.1(90).

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

Iowa Admin. Code r. 701-218.6

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