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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 65. Sales and Use Tax |
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Subchapter 18. Sourcing Pursuant to the Streamlined Sales and Use Tax Administration Act |
SECTION 710:65-18-9. Effective date for taxable services which span a rate change
Latest version.
- 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