The effective date for a sales tax rate change 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.
Section: Previous 48-8-65 48-8-66 48-8-67 48-8-68 48-8-69 48-8-70 48-8-71 48-8-72 48-8-73 48-8-74 48-8-75 48-8-76 48-8-77 48-8-77.1 NextLast modified: October 14, 2016