TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 640 COUNTY WATER COMMISSION SERVICE OCCUPATION TAX
SECTION 640.135 EFFECTIVE DATE
Section 640.135 Effective Date
When a given County Water Commission Service Occupation Tax goes into effect, it applies to sales of service made in the course of the serviceman's engaging in the business of selling services within the territory of the Commission on or after the effective date of the ordinance imposing such tax. For this purpose, the date of the sale of service is deemed to be the date of the delivery, to the user, of the tangible personal property which the serviceman retransfers as an incident to service.