701—218.8(423) Flying service.
	218.8(1) In general. Persons engaged in the business of teaching a course of instruction in the art of operation and flying of an airplane, and instructions in repairing, renovating, reconditioning an airplane, or any other related service are selling a service subject to sales tax.
	218.8(2) Not included. Flying services do not include those relating to agricultural aerial application, those relating to aerial commercial and chartered transportation services, and those services exempted by rule 701—211.2(423).
	218.8(3) Flight instruction charges. Charges relating to flight instruction can be taxable or nontaxable. Taxable charges include but are not limited to the sales price for the following:
	a. 	Instructors’ services, ground instruction, and ground school.
	b. 	Students learning to fly with an instructor and dual flying.
	c. 	Rental of a plane. Rule 701—211.47(423) contains more information.
This rule is intended to implement Iowa Code section 423.2(6)“s.”
[ARC 6704C, IAB 11/30/22, effective 1/4/23]