Section 68IAC24-3-18. Complimentary tickets

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

(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) 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)

                    
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