701—110.25(427A) Car wash equipment. Property that is equipment used for the washing, waxing, drying, or vacuuming of motor vehicles and point-of-sale equipment necessary for the purchase of car wash services shall not be assessed and taxed as real property.
This rule is intended to implement Iowa Code section 427A.1 as amended by 2006 Iowa Acts, House File 2794.
[Editorial change: IAC Supplement 11/2/22]