Iowa Admin. Code r. 701—211.21(423) — Camera repair

211.21(1) In general. Persons engaged in the business of camera repair are selling a service subject to sales tax. 211.21(2) Definition. For purposes of this rule: “Camera repair” includes the repair of any still photograph, motion picture, video, digital, or television camera. “Camera repair” includes the repair of any part of a camera considered to be a part of a camera that may be detached from the camera body but can only be used with a camera. Examples of such accessories include but are not limited to detachable lenses, flash units, and motor drives. “Camera repair” does not include the repair of cameras that are built into a cell phone or computer.