reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.13 - Private Employment Agency, Executive Search Agency

Current through Register Vol. 47, No. 3, July 24, 2024
(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 of whether the service is
				rendered for a prospective employer or prospective employee.
(2)
Principal place of employment
				outside of Iowa.
Services rendered by private employment agencies that
				place a person and where the person's principal place of employment is outside
				of Iowa are not subject to Iowa sales tax. For purposes of this rule,
				"principal place of employment" means the primary work location of the
				employee.
EXAMPLE: Company B, a sales company, contracts with Agency C,
				  an employment agency, to secure a salesperson to travel throughout Iowa,
				  Missouri, and Nebraska. Both Company B and Agency C are located in Iowa. Agency
				  C is successful in finding a salesperson for Company B. Although the
				  salesperson will be traveling throughout the three states, because Company B,
				  the principal place of the salesperson's employment, is located within Iowa,
				  Agency C's service is subject to Iowa sales tax.
(3)
Executive search
				agencies.
Executive search agencies that are engaged in the business
				of securing employment for top-level management positions are selling a service
				subject to sales tax, regardless of whether the executive search agency is
				licensed under Iowa Code chapter 94A or not. Executive search agencies'
				services performed in Iowa are subject to Iowa sales tax regardless of whether
				the principal place of employment for the person the agency placed into
				employment is located within Iowa.
(4)
Private employment versus
				executive search agencies.
To determine if an agency is an executive
				search agency or a private employment agency, the following nonexhaustive lists
				of elements may be used to distinguish the two.
a. Private employment agency:
(1) All levels of jobs in an organization.
				All salary levels.
(2) Large number
				of clients at all times. Both possible employers and employees.
(3) Individual's rÃ©sumÃ©
				circulated to many possible employers.
(4) No extensive analysis of the position or
				the individual.
(5) Normally does
				not make travel arrangements for interviews, does not conduct salary
				negotiations, does not perform detailed follow-up studies.
(6) Paid by either the company or the job
				seeker.
(7) Paid on a
				contingent-fee basis. Paid only if a referred person is hired.
(8) Engages in general advertising of
				available positions.
(9) Overall
				placement of an individual is not as extensive or sophisticated.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.14 - Photography and Retouching

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definitions.
For purposes of this rule:
"Photography"
means the art or process of
				  capturing or producing still or moving images, films, or videos using any
				  device designed to record or capture images, film, or video. Taxable sales
				  associated with photography services include but are not limited to sitting or
				  photoshoot fees and fees relating to taking or producing photographs or videos,
				  including editing.
"Retouching"
means the alteration,
				  restoration, or renovation of a picture, film, video, image, artwork, likeness,
				  or design.
(2)
In
				general.
The sales price of photography services and retouching
				services are taxable regardless of whether the service results in the
				production of tangible personal property or specified digital products.
EXAMPLE 1: Standalone photography service. X operates a
				  photography business where customers can purchase a half-hour photoshoot
				  session for $50 and may purchase physical or electronic copies of any
				  photographs taken during the photoshoot for $10 each. Y purchases a half-hour
				  photoshoot from X for $50; however, after viewing the images, Y decides not to
				  purchase any copies of any of the photographs. X must collect and remit sales
				  tax and any applicable local option tax on $50, the cost of the photography
				  service, even though Y decided not to purchase any of the resulting
				  photographs.
EXAMPLE 2: Photography service and sale of photographs. Same
				  facts as EXAMPLE 1, except that Y decides to purchase ten photographs for $10
				  each. X must collect and remit sales tax and any applicable local option tax on
				  $150, the total cost of the $50 photography service and the $100 cost of the
				  ten photographs. Here, the photography service is taxable and the photographs
				  are taxable as the sale of tangible personal property if they are delivered in
				  hard copy or as the sale of specified digital products if they are delivered
				  electronically.
(3)
Sourcing.
More information about how various aspects of
				photography services may be sourced is available in 701-subrule 205.2(1).
This rule is intended to implement Iowa Code sections
				  423.2(6)
"bo"
and
"bp."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.14 - Storage of Household Goods and Mini-storage

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
The sales price from the sale of the storage of household
				goods and ministorage are subject to sales and use tax.
(2)
Definitions.
For
				purposes of this rule:
"Household goods"
means tangible personal
				  property ordinarily located in a person's residence that is not
				  inventory.
"Mini-storage"
means a commercial operation
				  that provides individual storage units of various sizes to persons for the
				  purpose of storing tangible personal property. "Mini-storage" includes a
				  secured area in which vehicles, boats, recreational vehicles, camping trailers
				  and other types of tangible personal property can be stored. "Mini-storage" is
				  taxable, regardless of whether the buyer or the seller provides particular
				  security measures including but not limited to locks, fences, gates, security
				  cameras, or password-protected entrances. "Mini-storage" is taxable regardless
				  of whether the buyer has sole access to the unit. "Ministorage" does not
				  include storage lockers, storage units, or garages at apartment complexes for
				  the primary convenience of the tenant if such lockers, units, or garages are
				  part of the nonitemized price of an apartment rental. Mini-storage space is not
				  a warehouse. Rule 701-214.21 (423) contains
				  provisions on warehousing of raw agricultural products.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ax."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.15 - Household Appliance, Television, and Radio Repair

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of repairing household
				appliances, television sets, or radio sets are selling a service subject to
				sales tax.
(2)
Definition.
For purposes of this rule:
"Household appliances"
includes all
				  mechanical devices normally used in the home, whether or not the appliances are
				  actually used in the home.
This rule is intended to implement Iowa Code section
				  423.2(6)
"y."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.15 - Test Laboratories

Current through Register Vol. 47, No. 3, July 24, 2024
(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 laboratories and field testing by
				test laboratories.
(2)
Exempt testing services.
Test laboratory services performed on
				humans and animals and environmental testing services are not taxable.
				"Environmental testing services" includes but is not limited to the physical
				and chemical analysis of soil, water, wastewater, air, or solid waste performed
				in order to ascertain the presence of environmental contamination or
				degradation.
(3)
Nonprofit
				blood centers.
Test laboratory services rendered, furnished, or
				performed for a nonprofit blood center registered by the federal Food and Drug
				Administration are exempt when the services are directly and primarily used in
				the processing of human blood.
This rule is intended to implement Iowa Code sections
				  423.2(6)
"bc,"
423.3(102), and 423.3(26A).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.16 - Jewelry and Watch Repair

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of repairing jewelry or
				  watches are selling a service subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"aa."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.16 - Termite, Bug, Roach, and Pest Eradicators

Current through Register Vol. 47, No. 3, July 24, 2024
(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, prevent, or control pest
				infestations in farmhouses, outbuildings, and other structures, such as grain
				bins, used in agricultural production.
(2)
Spraying of cropland
				exempt.
This rule does not include those persons who are engaged in
				the business of spraying cropland used in agricultural production to eradicate
				or prevent the infestation by pests of the cropland. The service of spraying
				cropland is exempt.
This rule is intended to implement Iowa Code sections
				  423.2(6)
"bd"
and 423.3(5).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.17 - Turkish Baths, Massage, and Reducing Salons

Current through Register Vol. 47, No. 3, July 24, 2024
(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 services of Turkish baths, massage, or
				reducing facilities or programs. The sales price of those services is subject
				to sales tax.
(2)
Definitions.
For purposes of this rule:
"Massage"
means the kneading, rubbing, or
				  manipulation of the body to condition the body. "Massage" does not include any
				  body manipulation undertaken and incidental to the practice of one or more of
				  the healing arts or those provided by massage therapists licensed under Iowa
				  Code chapter 152C.
"Reducing salons"
means any type of
				  establishment that offers facilities or a program of activities for the purpose
				  of weight reduction.
"Turkish baths"
means any type of facility
				  where an individual is warmed by steam or dry heat.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bg."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.18 - Machine Repair of All Kinds

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of repairing machines of all
				kinds are selling a service subject to sales tax.
(2)
Definition.
For purposes
				of this rule:
"Machine"
means a mechanical device or
				  combination of mechanical powers and devices used to perform some function and
				  produce a certain result or effect. Machines include devices that have moving
				  parts, are operated by hand, and are powered by a motor, engine, or other form
				  of energy.
(3)
Musical instruments.
For purposes of this rule, a musical
				instrument does not constitute a machine.
EXAMPLE: Person A owns an electric piano and an acoustic
				  upright piano. Both pianos require repairs; the electric piano needs a new
				  power cord, and the acoustic piano needs keys replaced. The electric piano
				  repair would be taxable under 701-subrule 219.13(8). The repair to the acoustic
				  piano is not taxable.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ae."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.18 - Wrapping, Packing, and Packaging of Merchandise Other Than Processed Meat, Fish, Fowl, and Vegetables

Current through Register Vol. 47, No. 3, July 24, 2024
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 the sale of such items without charging
				  separately for the service does not need to collect or remit tax. 701-Chapter
				  206 contains additional information on bundled transactions.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bl."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.19 - Motor Repair

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of repairing motors powered
				  by any means are selling a service subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"af."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.19 - Wrecking Service

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of wrecking are selling a
				service subject to sales tax.
(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 to implement Iowa Code section
				  423.2(6)
"bm."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.20 - Oilers and Lubricators

Current through Register Vol. 47, No. 3, July 24, 2024
(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 Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.20 - Cable and Pay Television

Current through Register Vol. 47, No. 3, July 24, 2024
(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 on-demand, or pay-per-view, for those
				signals are selling a service subject to sales tax. The sales price for the
				rental of any device used to decode or receive television broadcasting signals
				from a communications satellite is also subject to sales tax.
(2)
Signals to exhibitors.
Any person distributing or providing signals to exhibitors on screens in
				auditoriums or other buildings that show sporting or other events are selling a
				service subject to sales tax.
(3)
Applicability.
This rule applies to the transmissions of
				single events and subscriptions and to television services that serve fewer
				than 50 subscribers or are serving only customers located in one or more
				multiple-unit dwellings that are under common ownership, control, or
				management.
This rule is intended to implement Iowa Code section
				  423.2(6)
"al."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.21 - Office and Business Machine Repair

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of repairing office and
				  business machines are selling a service subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ai."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.21 - Camera Repair

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of camera repair are selling
				a service subject to sales tax.
(2)
Definition.
For purposes of this rule:
"Camera repair"
includes the repair of any
				  still photograph, motion picture, video, digital, or television camera. "Camera
				  repair" includes the repair of any part of a camera considered to be a part of
				  a camera that may be detached from the camera body but can only be used with a
				  camera. Examples of such accessories include but are not limited to detachable
				  lenses, flash units, and motor drives. "Camera repair" does not include the
				  repair of cameras that are built into a cell phone or computer.
This rule is intended to implement Iowa Code section
				  423.2(6)
"w."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.22 - Parking Facilities

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of operating a parking
				facility for a fee are selling a service subject to sales tax.
(2)
Definition.
For purposes
				of this rule:
"Parking facility"
means any place that is
				  used for parking a vehicle for consideration. Itis irrelevant whether the
				  charge is by the hour, day, month, or any other period of time.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ak."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.22 - Gun Repair

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of repairing guns are selling
				a service subject to sales tax.
(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 hip-fired
				  gun such as a rifle or shotgun.
This rule is intended to implement Iowa Code section
				  423.2(6)
"w."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.23 - Janitorial and Building Maintenance or Cleaning

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of performing one or a number
				of janitorial services and building maintenance or cleaning are selling a
				service subject to sales tax.
(2)
Definitions.
For purposes of this rule:
"Building maintenance or cleaning"
includes
				  but is not limited to the cleaning of exterior walls or windows of any building
				  and any other act performed upon the exterior of a building with the intent to
				  keep it in good condition or upkeep.
"Janitorial services"
means the type of
				  cleaning services performed by a janitor in the regular course of duty. These
				  services may be performed individually under a separate contract or included
				  within a general contract to perform a combination of such services. These
				  services may include but are not limited to interior window washing, floor
				  cleaning, vacuuming, waxing, cleaning of interior walls and woodwork, cleaning
				  of restrooms and furnaces, and the movement of furniture or other personal
				  property within a building.
(3)
Exempt services.
a. Janitorial services performed in a private
				residence, including apartment or multiple housing units, and paid for by the
				occupant of the residence are exempt from sales tax.
b. Repairs and any service performed upon the
				exterior of a building that is a private residence and paid for by an occupant
				of the building are excluded from the meaning of "building maintenance or
				cleaning." However, these services may be taxable under a construction-related
				enumerated service described in rule 701-219.13(423).
c. Janitorial services and building
				maintenance or cleaning performed on or in connection with new construction,
				reconstruction, alteration, expansion or remodeling of a structure are exempt
				from tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"z."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.24 - Storage of Household Goods and Mini-storage

Current through Register Vol. 47, No. 3, July 24, 2024
(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.
(2)
Definitions.
For
				purposes of this rule:
"Household goods"
means tangible personal
				  property ordinarily located in a person's residence that is not
				  inventory.
"Mini-storage"
means a commercial operation
				  that provides individual storage units of various sizes to persons for the
				  purpose of storing tangible personal property. "Mini-storage" includes a
				  secured area in which vehicles, boats, recreational vehicles, camping trailers
				  and other types of tangible personal property can be stored. "Mini-storage" is
				  taxable, regardless of whether the buyer or the seller provides particular
				  security measures including but not limited to locks, fences, gates, security
				  cameras, or password-protected entrances. "Mini-storage" is taxable regardless
				  of whether the buyer has sole access to the unit. "Mini-storage" does not
				  include storage lockers, storage units, or garages at apartment complexes for
				  the primary convenience of the tenant if such lockers, units, or garages are
				  part of the nonitemized price of an apartment rental. Mini-storage space is not
				  a warehouse. Rule 701-214.22 (423) contains provisions on warehousing of raw
				  agricultural products.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ax."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.24 - Lawn Care, Landscaping, and Tree Trimming and Removal

Current through Register Vol. 47, No. 3, July 24, 2024
(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 limited to cemetery grounds, golf courses, parks,
				and residential or commercial properties containing one or more buildings or
				structures are subject to sales tax.
b.
Definitions.
For purposes
				of this rule:
"Landscaping"
includes services related to
				  the arrangement and modification of a given parcel or tract of land so as to
				  render the land suitable for public or private use or enjoyment.
"Lawn"
means an open space between woods or
				  ground that is covered with grass and is generally kept mowed or required to be
				  kept mowed.
"Lawn care"
includes but is not limited to
				  services related to mowing, trimming, watering, fertilizing, reseeding,
				  resodding, and the killing of weeds, fungi, vermin, and insects that may
				  threaten a lawn.
c.
Not taxable.
The mowing of grass within a ditch is not a
				taxable service.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.25 - Telephone Answering Service

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of providing a telephone
				  answering service, whether by person or machine, are selling a service subject
				  to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bb."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.25 - Pet Grooming

Current through Register Vol. 47, No. 3, July 24, 2024
(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.
(2)
Definitions.
For purposes of this rule:
"Pet"
means any animal that has been tamed
				  or gentled and is kept by its owner for pleasure or affection, rather than for
				  utility or profit. Service animals or assistance animals as defined in Iowa
				  Code section 216.8B and livestock are not
				  considered pets.
"Pet grooming"
includes any act performed to
				  maintain or improve the appearance of a pet. This includes but is not limited
				  to washing, combing, currying, hair cutting, and nail clipping, regardless of
				  whether the person performing the act is a veterinarian.
(3)
Veterinary pet grooming.
701-Chapter 206 contains more information on bundled transactions to aid in
				determining the taxability of pet grooming when it is completed for both
				veterinary and cosmetic reasons.
(4)
Livestock showing.
Services related to the pet grooming of livestock, including but not limited to
				the preparation of livestock for exhibition at fairs or shows, are exempt from
				tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"am."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.26 - Test Laboratories

Current through Register Vol. 47, No. 3, July 24, 2024
(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 laboratories and field testing by
				test laboratories.
(2)
Exempt testing services.
Test laboratory services performed on
				humans and animals and environmental testing services are not taxable.
				"Environmental testing services" includes but is not limited to the physical
				and chemical analysis of soil, water, wastewater, air, or solid waste performed
				in order to ascertain the presence of environmental contamination or
				degradation.
(3)
Nonprofit
				blood centers.
Test laboratory services rendered, furnished, or
				performed for a nonprofit blood center registered by the federal Food and Drug
				Administration are exempt when the services are directly and primarily used in
				the processing of human blood.
This rule is intended to implement Iowa Code sections
				  423.2(6)
"bc,"
423.3(102), and 423.3(26A).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.26 - Reflexology

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of reflexology are selling a
				service subject to sales tax.
(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 section
				  423.2(6)
"ar."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.27 - Termite, Bug, Roach, and Pest Eradicators

Current through Register Vol. 47, No. 3, July 24, 2024
(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, prevent, or control pest
				infestations in farmhouses, outbuildings, and other structures, such as grain
				bins, used in agricultural production.
(2)
Spraying of cropland
				exempt.
This rule does not include those persons who are engaged in
				the business of spraying cropland used in agricultural production to eradicate
				or prevent the infestation by pests of the cropland. The service of spraying
				cropland is exempt. Rule
				701-211.1 (423)
				contains the definition of "agricultural production."
This rule is intended to implement Iowa Code sections
				  423.2(6)
"bd"
and 423.3(5).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.27 - Water Conditioning and Softening

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of water conditioning and
				softening are selling a service subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Water conditioning"
means any action other
				  than water softening taken with respect to water that renders the water fit for
				  its intended use, more healthful, or enjoyable for human consumption. "Water
				  conditioning" includes but is not limited to water filtration, purification,
				  deionization, and reverse osmosis.
"Water softening"
means the removal of
				  minerals from water to render it more suitable for drinking and
				  washing.
(3)
Water
				purification.
When performed for residential, commercial, industrial,
				or agricultural users, the service of water purification is subject to sales
				tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bh."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.28 - Tin and Sheet Metal Repair

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of repairing tin or sheet
				  metal, whether it has or has not been formed into a finished product, are
				  selling a service subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"be."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.28 - Security and Detective Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of providing security or
				detective services are selling a service subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Detective service"
means a service of
				  investigation with the purpose to obtain information regarding any of the
				  following subjects: crimes or wrongs done or threatened; the habits, conduct,
				  movements, location, associations, transactions, reputation, or character of a
				  person; credibility of witnesses or other persons; inquiry or recovery of lost
				  or stolen property; cause, origin, or responsibility of a fire, accident, or
				  damage to property; or veracity or falsity of any statement or representation,
				  or means a service of investigation with the purpose to detect deception or to
				  secure evidence to be used before an authorized investigation committee, before
				  boards of award or arbitration, or in a civil or criminal trial.
"Security service"
means a service with the
				  purpose to protect property from theft, vandalism, or destruction or
				  individuals from physical attack or harassment. "Security service" includes but
				  is not limited to the rental of guard dogs; burglar or fire alarms; providing
				  security guards, bodyguards or mobile patrols; or the protection of computer
				  systems against unauthorized access.
(3)
Exempt.
The sales price
				of the following services or activities are not subject to sales tax under this
				rule:
a. Peace officer engaged privately in
				security or detective work with the knowledge and consent of the chief
				executive officer of the peace officer's law enforcement agency.
b. Person employed full- or part-time by an
				employer in connection with the affairs of the employer.
c. Attorney licensed to practice law in Iowa
				while performing duties as an attorney.
d. Person engaged exclusively, either as an
				employee or independent contractor, in conducting investigations and
				adjustments for insurance companies.
e. Person serving notice or any other
				document to a party, witness, or any other individual in connection with any
				criminal, civil, or administrative litigation.
f. Solicitation of a debtor to pay or collect
				payment for a debt.
g. Consulting,
				rendering advice, or providing training with regard to security or detection
				matters.
h. Charges for mileage,
				travel expenses, lodging, meal expenses, fees paid for records, and amounts
				paid for information if those charges are separately identified, separately
				billed, and reasonable in amount.
This rule is intended to implement Iowa Code section
				  423.2(6)
"as."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.29 - Turkish Baths, Massage, and Reducing Salons

Current through Register Vol. 47, No. 3, July 24, 2024
(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 services of Turkish baths, massage, or
				reducing facilities or programs. The sales price of those services is subject
				to sales tax.
(2)
Definitions.
For purposes of this rule:
"Massage"
means the kneading, rubbing, or
				  manipulation of the body to condition the body. "Massage" does not include any
				  body manipulation undertaken and incidental to the practice of one or more of
				  the healing arts or those provided by massage therapists licensed under Iowa
				  Code chapter 152C.
"Reducing salons"
means any type of
				  establishment that offers facilities or a program of activities for the purpose
				  of weight reduction.
"Turkish baths"
means any type of facility
				  where an individual is warmed by steam or dry heat.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bg."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.29 - Solid Waste Collection and Disposal Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of solid waste collection and
				disposal are selling a service subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Nonresidential commercial operation"
means
				  any operation that is an industrial, commercial, agricultural, or mining
				  operation, whether for profit or not. "Commercial" refers to those involved in
				  the buying and selling of goods and services, rather than just meaning a
				  for-profit operation.
1.
				"Nonresidential commercial operation" includes but is not limited to hotels,
				motels, restaurants, realtors, professional firms (doctors, lawyers,
				accountants, or dentists), repair persons, persons selling and renting all
				sorts of tangible personal property, persons selling insurance of any kind,
				appraisers, skilled trades (e.g., plumbers, carpenters, and electricians),
				construction contractors, banks, savings and loans, barbers and beauticians,
				day care centers, counseling services, employment agencies, janitorial
				services, landscapers, painters, pest control, photography, printing, and
				storage services. Also included within the meaning of nonresidential commercial
				operation are the United Way, the American Cancer Society, the Elks, Masons,
				houses of worship (e.g., churches, synagogues, and mosques), and not-for-profit
				hospitals that are not licensed under Iowa Code chapter 135B.
2. "Nonresidential commercial operation" does
				not include apartment complexes, mobile home parks, manufactured home
				communities, and single-family or multifamily dwellings. Also excluded from the
				meaning are nonprofit hospitals licensed pursuant to Iowa Code chapter
				135B.
"Recyclable material"
includes but is not
				  limited to used motor oil, paper, glass, metals (e.g., copper, aluminum, and
				  iron), and batteries, as long as the recycled materials are separated from the
				  solid waste for the purpose of recycling the materials.
"Recycling facilities"
means facilities
				  where recyclable materials are separated or processed for the purpose of
				  reusing a material in its original form or using it in a manufacturing process
				  that will not cause the destruction of the recyclable material to preclude its
				  further use. A facility that produces insulation from used glass would qualify
				  as a recycling facility under this rule, while a facility that separates or
				  processes recyclable materials for use as fuel would not qualify as a recycling
				  facility under this rule.
"Solid waste"
means the same as defined in
				  Iowa Code section 423.2(7).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.30 - Weighing

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of weighing any item of
				  tangible personal property are selling a service subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bi."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.30 - Sewage Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in providing sewage service to nonresidential
				commercial operations are selling a service subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Agricultural operation"
means any
				  enterprise engaged in the raising of crops or livestock for market on an
				  acreage.
"Industrial operation"
means a business that
				  purchases or rents machinery or equipment eligible for the Iowa sales and use
				  tax exemption for industrial machinery and equipment.
"Mining operation"
means a business engaged
				  in underground mining, strip mining, or quarrying.
"Nonresidential commercial operation"
means
				  the same as defined in rule
				  701-211.44 (423).
"Sewage services"
means the services of
				  collecting rainwater, liquid and solid refuse, or excreta for drainage or
				  purification by means of pipes, channels, or conduits usually placed
				  underground.
(3)
Nonresidential commercial operations.
Counties,
				municipalities, sanitary districts, or any other person providing sewage
				service to nonresidential commercial operations are obligated to collect and
				remit the applicable Iowa sales tax. Any person or entity that has contracted
				to provide sewage services to a county or municipality is obligated to collect
				and remit the applicable Iowa sales tax performed for the county or city on
				behalf of the nonresident commercial operations located within that county or
				city.
This rule is intended to implement Iowa Code section
				  423.2(6)
"at."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.31 - Welding

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of welding materials for
				  whatever purpose are selling a service subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bj."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.31 - Sign Construction and Installation

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of constructing and
				installing signs are selling a service subject to sales tax.
(2)
Definition.
For purposes
				of this rule:
"Sign"
means notices erected and maintained
				  for the purpose of providing information, notices, markers, and the advertising
				  of products or services. Signs include but are not limited to billboards,
				  indoor or outdoor sign devices, and any structure erected and maintained for
				  the purpose of conveying information.
This rule is intended to implement Iowa Code section
				  423.2(6)
"aw."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.32 - Wrapping, Packing, and Packaging of Merchandise Other Than Processed Meat, Fish, Fowl, and Vegetables

Current through Register Vol. 47, No. 3, July 24, 2024
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 the sale of such items without charging
				  separately for the service does not need to collect or remit tax. 701-Chapter
				  206 contains additional information on bundled transactions.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bl."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.32 - Dating Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in providing dating services are selling a
				service subject to sales tax.
(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
				  possibility of forming a relationship. Dating services include but are not
				  limited to the services of those who provide an opportunity for individuals to
				  describe themselves to and meet potential partners through escort services,
				  smartphone applications, online websites and applications, and videotapes.
				  Excluded from the definition are marriage matchmakers, telephone numbers that
				  only provide opportunities for conversation rather than in-person interaction,
				  and advertisements in newspapers or magazines soliciting companionship.
This rule is intended to implement Iowa Code section
				  423.2(6)
"n."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.33 - Wrecking Service

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of wrecking are selling a
				service subject to sales tax.
(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 to implement Iowa Code section
				  423.2(6)
"bm."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.33 - Personal Transportation Service

Current through Register Vol. 47, No. 3, July 24, 2024
(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 conjunction with
				the service. "Personal transportation service" includes but is not limited to
				the following:
a. Transportation services
				provided by a human driver, including but not limited to drivers with a Class
				C, Class D endorsement 3, or Class M license, or by a chauffeur as defined in
				Iowa Code section 321.1(8). Examples of such services include but are not
				limited to taxi services, driver services, limousine services, bus services,
				shuttle services, and rides for hire;
b. Transportation services provided by a
				nonhuman driver, autonomous vehicle, or driverless vehicle; and
c. Ride sharing services, including but not
				limited to use of a network to connect transportation network company riders to
				transportation network company drivers who provide prearranged rides as defined
				in Iowa Code section 321N.1(4).
EXAMPLE 1: Marketplace X is a transportation network company
				  that operates a network to connect drivers to riders. Driver D provides rides
				  in Iowa exclusively through X's network. A person in Iowa requests a ride
				  through X's network, and D provides the ride in D's car. X is a marketplace
				  facilitator. X must collect Iowa sales tax and applicable local option sales
				  tax on the sales price of the ride. Because D makes all of D's Iowa sales
				  through X, which collects all applicable taxes on all of D's rides, D does not
				  need to register for an Iowa sales tax permit or file an Iowa sales tax return.
				  X will report the sales tax on X's Iowa sales tax return.
EXAMPLE 2: D provides rides for X and Y, two different
				  transportation network companies. X is a marketplace facilitator responsible
				  for collecting and remitting Iowa sales tax and applicable local option sales
				  tax on the sales price of the rides D provides through X's network. Y is also a
				  marketplace facilitator responsible for collecting all applicable taxes on the
				  rides D provides through Y's network. D does not need to register for an Iowa
				  sales tax permit or file an Iowa sales tax return.
EXAMPLE 3: D independently provides rides in addition to
				  providing rides through X's network. X must collect all applicable taxes on the
				  rides D provides through its network. X is not responsible for collecting tax
				  on any of the rides D provides independent from X's network. D, a seller of
				  personal transportation service with physical presence in Iowa, must collect
				  and remit Iowa sales tax and applicable local option sales tax on the sales
				  price of the rides D sells independent of X's network.