701—211.40(423) Reflexology.
	211.40(1) In general. Persons engaged in the business of reflexology are selling a service subject to sales tax.
	211.40(2) Definition. For purposes of this rule:
“Reflexology” means the same as defined in Iowa Code section 152C.1.
This rule is intended to implement Iowa Code section 423.2(6)“ar.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]