Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
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
Universal Citation: OK Admin Code 710:65-18-9
Current through Vol. 42, No. 1, September 16, 2024
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
Added at 21 Ok Reg 2581, eff 6-25-04
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