TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 131 LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT
SECTION 131.180 APPLICATION OF OTHER RULES
Section 131.180 Application of Other Rules
To avoid needless repetition, the substance and provisions of all Retailers' Occupation Tax Regulations (86 Ill. Adm. Code 130) shall apply to entities regulated by this Part, to the extent not in conflict with the provisions of this Part.