86 Ill. Adm. Code 130.525, 130.530, 130.535, 130.541, 130.545, and 130.560 are incorporated herein by reference and made a part hereof insofar as such Sections can be applied, without conflict, to comparable Service Occupation Tax situations.

(Source: Amended at 49 Ill. Reg. 3194, effective February 26, 2025)