Indiana Code
Chapter 2. Definitions
4-36-2-9. "Gross Receipts"

Sec. 9. (a) "Gross receipts" means the total amount of money exchanged for the purchase of:
(1) pull tabs;
(2) punchboards;
(3) tip boards; and
(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.