2018 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-1354.25. Effective date of state or local sales and use tax rate changes.

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.

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

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