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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:9056

89 words·~1 min read·/la/title-47/47-1606

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RS 47:9056
§9056. Computation of retailer's rental payments
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.
Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
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