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Okla. Stat. tit. 68, § 1354.25

Effective date of state or local sales and use tax rate changes

Official textoscn.netlast amended

The 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; and

# 2.

For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.

Amendment history

Added by Laws 2003, c. 413, § 18, eff. Nov. 1, 2003.

Source: view the official text

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Nearby sections (25 sections)
  1. 1354.13 · Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013
  2. 1354.14 · Streamlined Sales and Use Tax Administration Act - Short title
  3. 1354.15 · Definitions
  4. 1354.16 · Streamlined Sales and Use Tax Administration Act - Purpose
  5. 1354.17 · Streamlined Sales and Use Tax Administration Act -…
  6. 1354.18 · Streamlined Sales and Use Tax Administration Act - Duties and…
  7. 1354.19 · Simplified Sales and Use Tax Administration Act - Effect of…
  8. 1354.20 · Streamlined Sales and Use Tax Administration Act -…
  9. 1354.21 · Simplified Sales and Use Tax Administration Act - Effect of…
  10. 1354.22 · Simplified Sales and Use Tax Administration Act - Persons…
  11. 1354.23 · Simplified Sales and Use Tax Administration Act - Certified…
  12. 1354.24 · Amnesty for uncollected or unpaid sales or use taxes
  13. 1354.25 · Effective date of state or local sales and use tax rate…
  14. 1354.26 · Refund of incorrectly paid sales or use taxes
  15. 1354.27 · Sourcing of retail sale or lease or rental
  16. 1354.28 · Repealed by Laws 2007, c.155, § 17 , eff. July 1, 2007
  17. 1354.29 · Purchase of digital good, computer software delivered…
  18. 1354.30 · Sourcing of sale of telecommunications services sold on…
  19. 1354.31 · Entry into Streamlined Sales and Use Tax Agreement - Monetary…
  20. 1354.32 · Database describing boundary changes for taxing jurisdictions
  21. 1354.33 · Streamlined Sales and Use Tax Agreement system -…
  22. 1354.34 · Taxability matrix - Relief from liability
  23. 1354.35 · Tax on bundled transactions
  24. 1354.36 · One-subject requirement for sales tax levies submitted to…
  25. 1355 · Exemptions - Subject to other tax
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