To avoid needless repetition, the substance and provisions of all Service Occupation Tax Regulations (86 Ill. Adm. Code 140), except Service Occupation Tax Subpart A as it pertains to rate, are incorporated herein by reference and made a part hereof.
Ill. Admin. Code tit. 86, § 330.120
Amended at 15 Ill. Reg. 5822, effective April 5, 1991