IC 4-36-2-9: "Gross receipts"

Sec. 9. (a) "Gross receipts" means the total amount of money exchanged for the purchase of:

(1) pull tabs;

(2) punchboards;

(3) tip boards; and

(4) raffle tickets purchased in a qualified drawing in which the retailer retains the profits of the qualified drawing;

by the patrons of a type II gaming operation.

(b) The term does not include any amount wagered on qualified drawings conducted by a retailer under IC 4-36-5-1(c) in which the total amount wagered is returned to the retailer's patrons in the form of prizes.