Ill. Admin. Code tit. 86, § 140.1210 – Meaning of "Lessor" and "Lessee" in this Regulation | Midpage
§ 140.1210
Ill. Admin. Code tit. 86, § 140.1210
Meaning of "Lessor" and "Lessee" in this Regulation
Effective Aug 20, 1963AUTHORITY: Implementing the Service Occupation Tax Act [35 ILCS 115] and authorized by Section 2505-100 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-100].DEPARTMENT OF REVENUE
The word "lessor" shall include lessors, concessionaires and licensors. The word "lessee" shall include lessees, concessioners and licensees.