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2023 Statute
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79-3678. The effective date of state or local sales or use tax rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: (a) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and (b) for a rate decrease, the new rate shall apply to bills rendered on or after the effective date. |
History: L. 2003, ch. 147, § 24; May 22. |
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2024. Powered by KLISS. Rendered: 2024-11-11T22:08:16. Head Rev No: 806402(I)