701—218.6(423) Vehicle wash and wax.
	218.6(1) In general. Persons engaged in the business of vehicle washing and waxing are selling a service subject to sales tax, whether performed by hand, machine, or coin-operated device. Rule 701—225.7(423) contains more information on purchases of inputs in vehicle wash and wax services.
	218.6(2) Definition. For purposes of this rule:
“Vehicle” means the same as defined in Iowa Code section 321.1(90).
This rule is intended to implement Iowa Code section 423.2(6)“i.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]