Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:9056 — Computation of retailer's rental payments
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.
Source: official text