701—211.10(423) Fur storage and repair.
	211.10(1) In general. Persons engaged in the business of storing fur for preservation and future use and refurbishing, repairing, and renovating fur, including the addition of new skins and furs, are selling a service subject to sales tax.
	211.10(2) Definition. For purposes of this rule:
“Fur” includes both natural fur and synthetic products resembling fur.
This rule is intended to implement Iowa Code section 423.2(6)“u.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]