{"data":{"id":"us-ia/iowa-code-423.25","jurisdiction":"us-ia","citation":"Iowa Code § 423.25","heading":"Director’s power to adopt rules.","body":"The director shall have the power to adopt rules for adding the taxes imposed by subchapters II and III, or the average equivalents thereof, by providing different methods applying uniformly to retailers within the same general classification for the purpose of enabling the retailers to add and collect, as far as practicable, the amounts of those taxes.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423 - STREAMLINED SALES AND USE TAX ACT","Subchapter V - SALES AND USE TAX ACT ADMINISTRATION — RETAILERS NOT REGISTERED UNDER AGREEMENT — CONSUMERS OBLIGATED TO PAY USE TAX DIRECTLY"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423.25.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"b0051e4be91b384d1a0a82b5612b50330a6758ec39fc0b5cdc5d8a3bf3b52020","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423.24a","next":"us-ia/iowa-code-423.26"},"notice":"GroundRules: Original legal text. Not legal advice."}