Louisiana Statutes

§ 47:9056 — Computation of retailer's rental payments

Louisiana·Title 47 Revenue and Taxation
If a lottery retailer's rental payments for the business premises are contractually computed, in whole or in part, on the basis of a percentage of retail sales, and such computation of retail sales is not explicitly defined to include sales of tickets in a state lottery, the compensation received by the lottery retailer from the lottery shall be considered the amount of the retail sale for purposes of computing the rental payment.

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Legislative History

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.

Nearby Sections

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