Oklahoma § 68-1354.25 - Effective date of state or local sales and use tax
Full text of Oklahoma Oklahoma Statutes § 68-1354.25 — Effective date of state or local sales and use tax, with citation guidance and answers to common questions.
§ 68-1354.25. Effective date of state or local sales and use tax
rate changes.
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.
Added by Laws 2003, c. 413, § 18, eff. Nov. 1, 2003.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1354.25
What does Oklahoma Statutes § 68-1354.25 cover?
Section 68-1354.25 ("Effective date of state or local sales and use tax") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-1354.25?
A common citation format is "Oklahoma Statutes § 68-1354.25" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-1354.25 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.