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; and2. 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.
Oklahoma Legal Code