Section 48-8-74 - Effective date for sales tax rate change

The effective date for a sales tax rate change 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 2010 Ga. Laws 507,§ 18, eff. 7/1/2011.