Okla. Admin. Code § 710:65-18-9

Current through Vol. 42, No. 7, December 16, 2024

Section 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

Okla. Admin. Code § 710:65-18-9

Added at 21 Ok Reg 2581, eff 6-25-04