Interpretive Note

2.1. This interpretive rule incorporates by reference the Department's rule, Consumers Sales and Service Tax and Use Tax, 110CSR15, and shall be read in pari materia with that rule. The definitions, policies, and procedures provided in 110CSR15 are equally applicable to purchases made under this interpretive rule: Provided, That to the extent that this interpretive rule differs from 110CSR15, then for the purpose of the per se exemption for purchases by certain contractors providing specified contracting services to government-owned or public service district water or sewer utilities, this interpretive rule shall control. However, for all other purposes, 110CSR15 governs the application of the Consumers Sales and Service Tax and Use Tax.