La. Revenue and Taxation § 47:9056
Current with changes from the 2024 Legislative Session
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.
La. Revenue and Taxation § 47:9056