701—211.20(423) Oilers and lubricators.
	211.20(1) In general. Persons engaged in the business of oiling, changing oil in, lubricating, or greasing vehicles and machines of all types are selling a service subject to sales tax.
	211.20(2) Definition. For purposes of this rule:
“Machine” includes those items with moving parts or powered by a motor or engine or other form of energy. “Machine” also includes heavy equipment vehicles or implements, whether such equipment functions in a state of rest or a state of motion.
This rule is intended to implement Iowa Code section 423.2(6)“ah.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]