Tax Rules: Final: 5703-9
5703-9-53 Rate changes; application of effective date
(A) The effective date of any sales or use tax rate change
shall apply to sales of services with a billing period
starting before and ending after the statutory effective date
(1) For a rate increase, the new rate shall apply to the
first billing period starting on or after the effective date.
(2) For a rate decrease, the new rate shall apply to bills
rendered on or after the effective date.
(B) The provisions of this rule do not apply to any rate
change effective prior to the effective date of this rule.
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.02, 5739.021, 5739.023, 5739.026, 5741.02,
5741.021, 5741.022, 5741.023