701—211.36(423) Gun repair.
	211.36(1) In general. Persons engaged in the business of repairing guns are selling a service subject to sales tax.
	211.36(2) Definition. For purposes of this rule:
“Gun repair” means the repair of any pistol, revolver or other hand gun, as well as the repair of any shoulder or hip-fired gun such as a rifle or shotgun.
This rule is intended to implement Iowa Code section 423.2(6)“w.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]