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