CHAPTER 216
EVENTS, AMUSEMENTS, AND OTHER RELATED ACTIVITIES
701—216.1(423) Athletic events. The sales price from the sale of tickets or admissions to athletic events occurring in the state of Iowa and sponsored by educational institutions, without regard to the use of the proceeds from such sales, shall be subject to tax, except when the events are sponsored by elementary and secondary educational institutions.
This rule is intended to implement Iowa Code section 423.2(3).
[ARC 6508C, IAB 9/7/22, effective 10/12/22]
701—216.2(423) Dance schools and dance studios.
	216.2(1) In general. The sales price from the services sold by dance schools or dance studios are subject to sales tax. This includes all activities, such as acrobatics, exercise, baton-twirling, tumbling, or modeling taught in dance schools or dance studios.
	216.2(2) Definitions. For purposes of this rule:
“Dance school” means any institution established primarily for the purpose of teaching one or more types of dancing.
“Dance studio” means any room or groups of rooms in which any one or more types of dancing are taught.
This rule is intended to implement Iowa Code section 423.2(6)“m.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]
701—216.3(423) Golf and country clubs and all commercial recreation.
	216.3(1) Golf and country clubs. The sales price from all services sold by a golf club or country club are subject to sales tax. All fees, dues, assessments, or other charges paid to golf clubs and country clubs are subject to sales tax.
	216.3(2) Commercial recreation.
	a. 	In general. The sales price from all services sold by persons making recreation available to purchasers are subject to sales tax. Recreation under this rule does not include fees or charges for admission taxed under Iowa Code section 423.2(3).
	b. 	Definition. For purposes of this rule:
“Recreation” means activities pursued for pleasure. Recreation includes all activities that promote physical fitness, including but not limited to sports, games, exercise classes, martial arts classes, and swim classes. Recreation includes instructional classes pursued for pleasure unrelated to fitness or athletics, including but not limited to pottery classes, cooking classes, and music lessons. Recreation also includes activities without any instructional element, such as hunting or fishing ranges or camps. Elements that do not determine whether or not an activity is recreation include whether an instructor leads an activity or class, the level of training or ability the instructor has, and the location of the activity.
This rule is intended to implement Iowa Code section 423.2(6)“v.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]
701—216.4(423) Campgrounds.
	216.4(1) In general. Persons engaged in the business of renting campground sites are selling a service subject to sales tax, regardless of the duration of the rental. This includes the sales price for the operation of a campground and the use of a campground site.
	216.4(2) Definition. For purposes of this rule:
“Campground” is any location at which sites are provided for persons to place their own temporary shelter, such as a tent, travel trailer, or motorhome. “Campground” does not include any hunting, fishing, or other type of camp where accommodations are provided, though such camps are likely subject to sales tax as commercial recreation under rule 701—216.3(423).
	216.4(3) Related charges. The sale price of charges, whether mandatory or optional, imposed on persons using a campground site that are subject to sales tax include but are not limited to entry fees, utility (electric, water, sewer) fees, fees for the use of swimming pools or showers, and fees for extra persons or vehicles.
	216.4(4) Public parks.
	a. 	The sales price for the use of a state park as a campground is subject to sales tax; however, the sales price for the use of a county or municipal park as a campground is not subject to sales tax.
	b. 	The sales price of vehicle entry fees into any state, county, or municipal park, commonly called “park user fees,” is not subject to sales tax.
This rule is intended to implement Iowa Code section 423.2(6)“j.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]
[Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22]
[Filed ARC 6704C (Notice ARC 6577C, IAB 10/5/22), IAB 11/30/22, effective 1/4/23]