TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 692 SALEM CIVIC CENTER USE TAX
SECTION 692.110 INCORPORATION OF USE TAX REGULATIONS BY REFERENCE


 

Section 692.110  Incorporation of Use Tax Regulations by Reference

 

To avoid needless repetition, the substance and provisions of all Use Tax Rules (86 Ill. Adm. Code 150), except Subpart A as it pertains to subject matter and rate; Subpart G as it pertains to registration of out-of-State retailers; Subpart H as it pertains to deduction for collecting tax; and Subpart M as it pertains to retailers and the use of a credit memorandum to discharge State or municipal tax liabilities, shall apply to the tax imposed pursuant to this Part.