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Louisiana · Through 2025 First Extraordinary Session

RS 47:9056: Computation of retailer's rental payments

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Where this section sits in the code
  1. 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.

Collected 2026-09-14T05:02:45Z. Source file · JSON

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