Iowa Admin. Code r. 701-211.11

Current through Register Vol. 47, No.14, January 8, 2025

Rule 701-211.11 - Oilers and lubricators

(1)In general. Persons engaged in the business of oiling, changing oil in, lubricating, or greasing vehicles and machines of all types are selling a service subject to sales tax.

(2)Definition. For purposes of this rule:

"Machine" includes those items with moving parts or powered by a motor or engine or other form of energy. "Machine" also includes heavy equipment vehicles or implements, whether such equipment functions in a state of rest or a state of motion.

This rule is intended to implement Iowa Code section 423.2(6)"ah."

Iowa Admin. Code r. 701-211.11

ARC 8156C, IAB 7/24/24, effective 8/28/24