1. (a) An excise tax is imposed on the distribution of type II gambling games in the amount of ten percent (10%) of the price paid by the retailer that purchases the type II gambling games.
2. (b) The excise tax imposed by this section does not apply to the distribution of tickets used in qualified drawings.

As added by P.L.95-2008, SEC.13. Amended by P.L.108-2009, SEC.22.