TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 280 HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
SECTION 280.120 INCORPORATION OF SERVICE OCCUPATION TAX REGULATIONS BY REFERENCE
Section 280.120 Incorporation of Service Occupation Tax Regulations by Reference
To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140), except Subpart A as it pertains to rate, are incorporated herein by reference and made a part hereof.
(Source: Amended at 15 Ill. Reg. 6290, effective April 11, 1991)