86 Ill. Adm. Code 693.120
Retailers' Occupation Tax Regulations
Section 693
Section 693.120 Retailers'
Occupation Tax Regulations
To avoid needless repetition,
the substance and provisions of all Retailers' Occupation Tax regulations (86
Ill. Adm. Code 130) that are not incompatible with the Non-Home Rule Municipal
Retailers' Occupation Tax Act shall apply to the tax imposed pursuant to this
Part.