Iowa Code

Iowa Code § 423.25 (2026)

Director’s power to adopt rules

✓ current as of July 2026

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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. 2003 Acts, 1st Ex, ch 2, §118, 205 Referred to in §99G.30A, 321.105A, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5\n\nTue Dec 09 22:12:22 2025 Iowa Code 2026, Chapter 423 (66, 1) §423.26, STREAMLINED SALES AND USE TAX ACT 66

Notes of Decisions

Cited in 1 case, 1950–1950 · leading case: Morrison-Knudsen Co. v. State Tax Comm'n, 44 N.W.2d 449 (Iowa 1950).

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Morrison-Knudsen Co. v. State Tax Comm'n, 44 N.W.2d 449 (Iowa 1950). · cites it 8× “They are the only items purchased after January, 1945, that plaintiff brought into Iowa except one purchased in April upon which no use tax was due under Code section 423.25, I.C.A., because a sales tax in excess of two per cent was paid California in which the purchase was *455…”

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