Ind. Code § 4-36-2-9 – "Gross receipts"

(a) "Gross receipts" means the total amount of money exchanged for the purchase of:
1. (1) pull tabs;
2. (2) punchboards;
3. (3) tip boards; and
4. (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.

As added by P.L.95-2008, SEC.13. Amended by P.L.108-2009, SEC.14; P.L.19-2011, SEC.1.