Streamlined Sales and Use Tax Agreement (SSUTA)

Article III: Uniform definitions, taxability matrix and product rules – Streamlined Sales and Use Tax Agreement (SSUTA)

Streamlined Sales and Use Tax Agreement (SSUTA) 329: Section 329 Effective date of rate changes for services

Where a service billing period spans the date a rate change takes effect, an increase first applies to the earliest billing period that begins on or after that date, while a decrease applies to every bill issued on or after that date.

Maintained by Gerard Blokdyk

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