Iowa Admin. Code r. 701—218.9(423) — Aircraft rental

218.9(1) In general. Persons engaged in the business of renting aircraft for 60 days or less are selling a service subject to sales tax. 218.9(2) Definition. For purposes of this rule: “Aircraft” means the same as defined in Iowa Code section 328.1. “Aircraft” also includes any drone aircraft or any aircraft transporting only the pilot.