Okla. Admin. Code § 710:65-18-9 - Effective date for taxable services which span a rate change
The effective date for sales and use taxes for services spanning a statutory change in rates shall be:
(1)
For a rate increase, the new rate shall apply to the first billing period starting on or after the statutory effective date; and
(2)
For a rate decrease, the new rate shall apply to bills rendered on or after the statutory effective date. 68 O.S.Supp.2003, § 1354.25
Notes
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