Section 1354.25 - Effective date of state or local sales and use tax rate changesThe effective date of state or local sales and use tax rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:
1. For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and2. For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.Okla. Stat. tit. 68, § 1354.25
Added by Laws 2003, SB 708, c. 413, §18, eff. 11/1/2003.