Iowa Admin. Code r. 701—211.12(423) — Parking facilities

211.12(1) In general. Persons engaged in the business of operating a parking facility for a fee are selling a service subject to sales tax. 211.12(2) Definition. For purposes of this rule: “Parking facility” means any place that is used for parking a vehicle for consideration. It is irrelevant whether the charge is by the hour, day, month, or any other period of time.