(a) Within ten (10) days after the certification of the votes of any election resulting in the adoption or abolition of a tax levied pursuant to this subchapter and ninety (90) days before its effective date, the county court shall notify the Director of the Department of Finance and Administration of the results.
(b) A rate change will be effective only on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the director to sellers.
(c) A rate change on a purchase from a printed catalog in which the purchaser computed the tax based upon local tax rates published in the catalog will be applicable on the first day of a calendar quarter after a minimum of one hundred twenty (120) days' notice by the director to the sellers.
(d) For sales and use tax purposes only, a local boundary change will become effective on the first day of a calendar quarter after a minimum of sixty (60) days' notice by the director to sellers.
Section: Previous 26-74-204 26-74-205 26-74-206 26-74-207 26-74-208 26-74-209 26-74-210 26-74-211 26-74-212 26-74-213 26-74-214 26-74-215 26-74-216 26-74-217 26-74-218 NextLast modified: November 15, 2016