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2017 Arkansas Code
Title 26 - Taxation
Subtitle 2 - Administration of State Taxes
Chapter 21 - Streamlined Sales Tax Administrative Act
§ 26-21-112. Effective date for rate changes
Universal Citation:
AR Code § 26-21-112 (2017)
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- The effective date of 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.
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