Okla. Stat. tit. 68, § 68-1354.25
This is the official text of Okla. Stat. tit. 68, § 68-1354.25, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Effective date of state or local sales and use tax
Official statutory text
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.
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.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.