Iowa Admin. Code r. 701—211.10(423) — Machine repair of all kinds

211.10(1) In general. Persons engaged in the business of repairing machines of all kinds are selling a service subject to sales tax. 211.10(2) Definition. For purposes of this rule: “Machine” means a mechanical device or combination of mechanical powers and devices used to perform some function and produce a certain result or effect. Machines include devices that have moving parts, are operated by hand, and are powered by a motor, engine, or other form of energy. 211.10(3) Musical instruments. For purposes of this rule, a musical instrument does not constitute a machine. Example: Person A owns an electric piano and an acoustic upright piano. Both pianos require repairs; the electric piano needs a new power cord, and the acoustic piano needs keys replaced. The electric piano repair would be taxable under 701—subrule 219.13(6). The repair to the acoustic piano is not taxable.