Authority: IC 4-33-22-12

Affected: IC 4-33-22

Sec. 18. Complimentary tickets issued by a promoter will be taxed as follows:

1. (1) One dollar ($1) for a complimentary ticket issued on the first five percent (5%) of the total tickets issued within an individual ticket price range.
2. (2) For a complimentary ticket issued above five percent (5%) of the total tickets within an individual ticket price range, five percent (5%) of the face value of the ticket.

(Indiana Gaming Commission; 68 IAC 24-3-18; filed Aug 28, 2012, 1:57 p.m.: 20120926-IR-068110385FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Oct 1, 2024, 9:32 a.m.: 20241030-IR- 068230797RFA)