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 is 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 7715C, IAB 3/6/24, effective 4/10/24]