Illinois Administrative Code
Title 86 - REVENUE
Part 140 - SERVICE OCCUPATION TAX
Subpart L - LEASED PORTIONS OF LESSOR'S BUSINESS SPACE
Section 140.1210 - Meaning of "Lessor" and "Lessee" in this Regulation
Universal Citation: 86 IL Admin Code ยง 140.1210
Current through Register Vol. 48, No. 38, September 20, 2024
The word "lessor" shall include lessors, concessionaires and licensors. The word "lessee" shall include lessees, concessioners and licensees.
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