701—218.7(423) Wrecker and towing.
	218.7(1) In general. Persons engaged in the business of towing any vehicle are selling a service subject to sales tax. Included in this are services charges for a person to travel to any place to lift, extricate, tow, or salvage a vehicle.
	218.7(2) Definitions. For purposes of this rule:
“Towing” includes any means of pushing, pulling, carrying, or freeing any vehicle from mud, snow, or any other impediment, including any incidental hoisting. “Towing” does not include transporting operable vehicles from one location to another when no operative aspect of the vehicle is integral to the transporting.
“Vehicle” means the same as defined in Iowa Code section 321.1(90).
This rule is intended to implement Iowa Code sections 423.1(7) and 423.2(6)“bn.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]