Iowa Admin. Code r. 701—218.6(423) — Vehicle wash and wax

218.6(1) In general. Persons engaged in the business of vehicle washing and waxing are selling a service subject to sales tax, whether performed by hand, machine, or coin-operated device. Rule 701—225.7(423) contains more information on purchases of inputs in vehicle wash and wax services. 218.6(2) Definition. For purposes of this rule: “Vehicle” means the same as defined in Iowa Code section 321.1(90).