Iowa Admin. Code r. 701—218.3(423) — Motorcycle, scooter, and bicycle repair

218.3(1) In general. Persons engaged in the business of repairing motorcycles, scooters, and bicycles are selling a service subject to sales tax. 218.3(2) Definitions. For purposes of this rule: “Bicycle” includes human-powered bicycles and electric bicycles. “Motorcycle” includes autocycles. “Repair” means the same as defined in rule 701—211.1(423).