Effective date for rate changes
Known as the Streamlined Sales Tax Administrative Act
The act spans §§ 26-21-101–26-21-115 (15 sections).
Acts 2005, No. 2163, § 1.
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.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.