701—211.49(423) Taxidermy.
	211.49(1) In general. Persons engaged in the business of taxidermy are selling a service subject to sales tax.
	211.49(2) Definition. For purposes of this rule:
“Taxidermy” means the art or operation of preparing, stuffing, or mounting the skin, head, carcass, or part of a carcass of a dead animal.
This rule is intended to implement Iowa Code section 423.2(6)“ba.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]