86 Ill. Adm. Code 140.1210 — Meaning of "Lessor" and "Lessee" in this Regulation

# Meaning of "Lessor" and "Lessee" in this Regulation

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 140 SERVICE OCCUPATION TAX SECTION 140.1210 MEANING OF "LESSOR" AND "LESSEE" IN THIS REGULATION

Section 140.1210 Meaning of "Lessor" and "Lessee" in this Regulation The word "lessor" shall include lessors, concessionaires and licensors. The word "lessee" shall include lessees, concessioners and licensees. (Source: Amended and effective August 20, 1963)

Section 140.1210 Meaning of "Lessor" and "Lessee" in this Regulation

The word "lessor" shall include lessors, concessionaires and licensors. The word "lessee" shall include lessees, concessioners and licensees.

(Source: Amended and effective August 20, 1963)