- A. If a 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 retailer from the lottery shall be considered the amount of retail sale for purposes of computing the rental payment.
Authority Note
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:9001 et seq.
Historical Note
HISTORICAL NOTE: Promulgated by the Louisiana Lottery Corporation in The State Times on May 21, 1991, repromulgated LR 26:714 (April 2000).