Petitioner, a franchise dealer operating a sauna studio business, requested a declaratory order to determine whether the use of the infrared saunas provided at Petitioner’s studio is a service subject to Iowa sales tax pursuant to Iowa Code section 423.2(6). The Director found that the services offered by Petitioner meet the definitions of 'commercial recreation,' 'Turkish baths,' and 'reducing salons.' As a result, those services are subject to Iowa sales tax pursuant to Iowa Code 423.2(6)(v) and (bg) and the applicable administrative rules.