TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 694 NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
SECTION 694.120 SERVICE OCCUPATION TAX REGULATIONS
Section 694.120 Service Occupation Tax Regulations
To avoid needless repetition, the substance and provisions of all Service Occupation Tax regulations (86 Ill. Adm. Code 140) that are not incompatible with the Non-Home Rule Municipal Service Occupation Tax Act shall apply to the tax imposed pursuant to this Part.