Iowa Admin. Code r. 701—211.8(423) — Household appliance, television, and radio repair

211.8(1) In general. Persons engaged in the business of repairing household appliances, television sets, or radio sets are selling a service subject to sales tax. 211.8(2) Definition. For purposes of this rule: “Household appliances” includes all mechanical devices normally used in the home, whether or not the appliances are actually used in the home.