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.
Ill. Admin. Code tit. 86, § 280.120
Amended at 15 Ill. Reg. 6290, effective April 11, 1991