Iowa Administrative Code

210.14(1) Pinsetters. The rental of automatic pinsetters by bowling alley operators is subject to the imposition of sales tax since the pinsetters are not resold to patrons. Therefore, the operator of the alley is considered the consumer of the pinsetter rental. 210.14(2) Shoes. …

210.15(1) Late payment charges. The amount of any charge, commonly called a “late payment charge,” imposed by a public utility on its customers shall not be subject to tax if the charge is in addition to any charge for the utility’s sale of its commodity or service and is imposed…

telephone communication services from telephone companies and furnishes those services to guests, tax shall apply to the entire charge that the hotel makes to its guests for such communication service, regardless of whether a guest’s calls are local or long-distance within the st…

of selling explosives to miners, quarries, or other purchasers shall be subject to sales tax on the sales price from the sale of such property at retail in Iowa. The purchaser shall be liable for use tax upon all purchases for use in Iowa not subject to sales tax. This rule is in…

other stationary signs (whether manufactured by that person or by others) to users or consumers is selling tangible personal property at retail. The sales price shall be taxable, even when the sales price of the sign includes a charge for maintenance or repair service in addition…

sold to retail stores for their use and not for resale shall be subject to tax. The retail store is the final buyer and ultimate consumer of such items as fuel, cash registers, adding machines, typewriters, stationery, display fixtures and numerous other commodities that are not …

services between affiliated entities. The sales price of the sale, transfer or exchange of tangible personal property or taxable services among affiliated entities, including but not limited to a parent corporation to a subsidiary corporation, for a consideration is subject to ta…

If title to or possession of tangible personal property or ownership of services is transferred from one business to another pursuant to a statutory merger, the transfer is not a “sale” in which the sales price is subject to tax if all of the following circumstances exist: (1) th…

that is incapable of being affixed or annexed on any one place but is wholly intended for movement on rails to transport persons or property whether for hire or not for hire and includes materials and parts used therefor. Locomotives, railroad cars, and materials and parts used t…

incidentally consumed by the purchaser. A retailer engaged in the business of selling tangible personal property or specified digital products who takes merchandise from stock for personal use, consumption, or gifts shall report these items as “goods consumed” on the sales and us…

furnishes tangible personal property, including meals, or specified digital products to employees without charge or uses merchandise for gifts or consumption, the cost to the employer of the tangible personal property or specified digital products shall be subject to sales tax an…

items to be used by them in maintaining the building are the users or consumers and shall pay sales tax to their suppliers. 210.5(1) When owners or operators of buildings remeter and bill their tenants for electric current, gas, or any other taxable service consumed by the tenant…

finished tangible personal property from raw materials and sells such property at retail, tax shall apply on the total charge, which includes the fabrication labor. Rule 701—211.28(423) contains information on the taxable service of machine operation. This rule is intended to imp…

personal property to ultimate users or consumers shall be deemed as making taxable sales. This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24]

outside of Iowa and are engaged in the sale of tangible personal property at retail in Iowa by means of hauling the tangible personal property into the state shall collect and remit Iowa sales tax. To ensure the remission of tax on Iowa sales, the department has the statutory aut…

210.9(1) Sales by dental laboratories. Iowa dental laboratories are engaged in selling tangible personal property to Iowa dentists. Such laboratories shall hold a retail sales tax permit and collect and report all tax due from dentists in all transactions involving taxable retail…

211.1(1) Definitions. For purposes of this chapter: “Persons engaged in the business of” means persons who offer the named service or services to the public or others in exchange for consideration, regardless of whether such persons offer the service or services continuously, par…

211.10(1) In general. Persons engaged in the business of repairing machines of all kinds are selling a service subject to sales tax. 211.10(2) Definition. For purposes of this rule: “Machine” means a mechanical device or combination of mechanical powers and devices used to perfor…

211.11(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. 211.11(2) Definition. For purposes of this rule: “Machine” includes those items with moving pa…

211.12(1) In general. Persons engaged in the business of operating a parking facility for a fee are selling a service subject to sales tax. 211.12(2) Definition. For purposes of this rule: “Parking facility” means any place that is used for parking a vehicle for consideration. It…

211.13(1) In general. Private employment agencies engaged in the business of providing listings of available employment, counseling others with respect to future employment, or aiding another in any way to procure employment are selling a service subject to sales tax, regardless …

211.14(1) In general. The sales price from the sale of the storage of household goods and mini- storage are subject to sales and use tax. 211.14(2) Definitions. For purposes of this rule: “Household goods” means tangible personal property ordinarily located in a person’s residenc…

211.15(1) In general. Persons engaged in the business of providing laboratory testing of any substance for any experimental, scientific, or commercial purpose are selling a service subject to sales tax. “Test laboratories” includes but is not limited to mobile testing laboratorie…

211.16(1) In general. Persons engaged in the business of eradicating, controlling, or preventing the infestation by termites, insects, roaches, and all other living pests, by spraying or other means, are selling a service subject to sales tax. This includes persons who eradicate,…

211.17(1) In general. Persons engaged in the business of operating Turkish baths, massage, and reducing salons are selling a service subject to sales tax. This includes persons engaged in the business of operating a health studio which, as a part of its operation, offers any serv…

fish, fowl, and vegetables. Persons engaged in the business of wrapping, packing, and packaging of merchandise other than processed meat, fish, fowl, and vegetables are selling a service subject to sales tax. A person who provides a service described in this rule incidental to th…

211.19(1) In general. Persons engaged in the business of wrecking are selling a service subject to sales tax. 211.19(2) Definition. For purposes of this rule: “Wrecking” includes defacing or demolishing tangible personal or real property or any part thereof. This rule is intended…

A service is purchased for resale when it is subcontracted by the person contracted to perform the service. Tax imposed on services is collectible at the time the service is complete even if the services are not purchased by the ultimate beneficiary. Example 1: D owns an auto rep…

211.20(1) In general. Persons engaged in the business of distributing the signals of one or more television broadcasting stations or other television programming to subscribers and using any transmission path, including but not limited to cable, satellite, streaming video, video …

211.21(1) In general. Persons engaged in the business of camera repair are selling a service subject to sales tax. 211.21(2) Definition. For purposes of this rule: “Camera repair” includes the repair of any still photograph, motion picture, video, digital, or television camera. “…

211.22(1) In general. Persons engaged in the business of repairing guns are selling a service subject to sales tax. 211.22(2) Definition. For purposes of this rule: “Gun repair” means the repair of any pistol, revolver or other hand gun, as well as the repair of any shoulder or h…

Example 3: Through a temporary employment agency, Worker C performs telemarketing services for Company X. Because Worker C is operating a telephone, which is not considered a machine for purposes of this rule, Company X would not pay sales or use tax on the fee imposed by the tem…

211.24(1) Lawn care. a. In general. Persons engaged in the business of lawn care are selling a service subject to sales tax. Lawn care is a taxable service regardless of the age of the person performing the service. Lawn care services performed on properties including but not lim…

211.25(1) In general. Persons engaged in the business of pet grooming are selling a service subject to sales tax. This includes persons who are not veterinarians and groom dogs. 211.25(2) Definitions. For purposes of this rule: “Pet” means any animal that has been tamed or gentle…

211.26(1) In general. Persons engaged in the business of reflexology are selling a service subject to sales tax. 211.26(2) Definition. For purposes of this rule: “Reflexology” means the same as defined in Iowa Code section 152C.1. This rule is intended to implement Iowa Code sect…

211.27(1) In general. Persons engaged in the business of water conditioning and softening are selling a service subject to sales tax. 211.27(2) Definitions. For purposes of this rule: “Water conditioning” means any action other than water softening taken with respect to water tha…

211.28(1) In general. Persons engaged in the business of providing security or detective services are selling a service subject to sales tax. 211.28(2) Definitions. For purposes of this rule: “Detective service” means a service of investigation with the purpose to obtain informat…

211.29(1) In general. Persons engaged in the business of solid waste collection and disposal are selling a service subject to sales tax. 211.29(2) Definitions. For purposes of this rule: “Nonresidential commercial operation” means any operation that is an industrial, commercial, …

211.3(1) In general. Persons engaged in the business of storing fur for preservation and future use and refurbishing, repairing, and renovating fur, including the addition of new skins and furs, are selling a service subject to sales tax. 211.3(2) Definition. For purposes of this…

211.30(1) In general. Persons engaged in providing sewage service to nonresidential commercial operations are selling a service subject to sales tax. 211.30(2) Definitions. For purposes of this rule: “Agricultural operation” means any enterprise engaged in the raising of crops or…

211.31(1) In general. Persons engaged in the business of constructing and installing signs are selling a service subject to sales tax. 211.31(2) Definition. For purposes of this rule: “Sign” means notices erected and maintained for the purpose of providing information, notices, m…

211.32(1) In general. Persons engaged in providing dating services are selling a service subject to sales tax. 211.32(2) Definition. For purposes of this rule: “Dating service” means the service of providing an opportunity for individuals to meet and interact socially with the po…

211.33(1) Personal transportation service defined. “Personal transportation service” means the arrangement or provision of transportation of a person or persons for consideration, regardless of whether the person or entity providing such service supplies or uses a vehicle in conj…

211.34(1) In general. Persons engaged in the business of providing access to information services provided through any tangible or electronic medium are selling a service subject to sales tax. 211.34(2) Definition. For purposes of this rule: “Information services” means the same …

211.35(1) In general. Persons engaged in the business of providing software as a service are selling a service subject to sales tax. The content or material accessed by way of software as a service does not impact the taxability of the software itself. 211.35(2) Definitions. For …

211.36(1) In general. Persons engaged in the business of providing video game services and tournaments are selling a service subject to sales tax. Taxable services relating to video game tournaments include fees paid for participating in such tournaments and related services as w…

property. 211.37(1) In general. Persons engaged in the business of providing services arising from or related to installing, maintaining, servicing, repairing, operating, upgrading, or enhancing specified digital products or software sold as tangible personal property are selling…

211.38(1) In general. Persons engaged in the business of providing storage of tangible or electronic files, documents, or other records are selling a service subject to sales tax. 211.38(2) Exemption. Storage of tangible or electronic files, documents, or other records may be exe…

investment in or on the disposition of property or rights, whether real, personal, tangible, or intangible, and who charge for that counseling, are selling a service subject to sales tax. This includes investment counseling rendered, furnished, or performed by a trust department.…