86 Ill. Adm. Code 694.120
Service Occupation Tax Regulations
Section 694
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.