Effective date for rate changes

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Administration of State Taxes
  5. Streamlined Sales Tax Administrative Act
  6. Effective date for rate changes

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The effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:

  1. (1) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and

  2. (2) For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.


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