Iowa Admin. Code r. 701—211.11(423) — Oilers and lubricators

211.11(1) In general. Persons engaged in the business of oiling, changing oil in, lubricating, or greasing vehicles and machines of all types are selling a service subject to sales tax. 211.11(2) Definition. For purposes of this rule: “Machine” includes those items with moving parts or powered by a motor or engine or other form of energy. “Machine” also includes heavy equipment vehicles or implements, whether such equipment functions in a state of rest or a state of motion.