Iowa Admin. Code r. 701—211.22(423) — Gun repair

211.22(1) In general. Persons engaged in the business of repairing guns are selling a service subject to sales tax. 211.22(2) Definition. For purposes of this rule: “Gun repair” means the repair of any pistol, revolver or other hand gun, as well as the repair of any shoulder or hip-fired gun such as a rifle or shotgun.