Okla. Stat. tit. 68, § 1354.25

Effective date of state or local sales and use tax rate changes

Known as the Streamlined Sales and Use Tax Administration Act

The act spans §§ 68–68 (37 sections).

Added by Laws 2003, c. 413, § 18, eff

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.

Official source: Oklahoma Legislature. Reproduced from public-domain Oklahoma statutes; confirm against the official source for the current text. Not legal advice.