701—218.5(423) Boat repair.
	218.5(1) In general. Persons engaged in the business of repairing watercraft are selling a service subject to sales tax.
	218.5(2) Definitions. For purposes of this rule:
“Repair” means the same as defined in rule 701—211.1(423).
“Watercraft” means the same as defined in Iowa Code section 462A.2.
This rule is intended to implement Iowa Code section 423.2(6)“h.”
[ARC 7716C, IAB 3/6/24, effective 4/10/24]