701—211.35(423) Camera repair.
	211.35(1) In general. Persons engaged in the business of camera repair are selling a service subject to sales tax.
	211.35(2) Definition. For purposes of this rule:
“Camera repair” includes the repair of any still photograph, motion picture, video, digital, or television camera. “Camera repair” includes the repair of any part of a camera considered to be a part of a camera that may be detached from the camera body but can only be used with a camera. Examples of such accessories include but are not limited to detachable lenses, flash units, and motor drives. “Camera repair” does not include the repair of cameras that are built into a cell phone or computer.
This rule is intended to implement Iowa Code section 423.2(6)“w.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]