Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—218.5(423) — Boat repair

218.5(1) In general. Persons engaged in the business of repairing watercraft are selling a service subject to sales tax. 218.5(2) Definitions. For purposes of this rule: “Repair” means the same as defined in rule 701—211.1(423). “Watercraft” means the same as defined in Iowa Code section 462A.2.

Last amended: This rule is intended to implement Iowa Code section 423.2(6)“h.” [ARC 7716C, IAB 3/6/24, effective 4/10/24]

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