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Iowa Code § 99G.29

Retailer rental calculations lottery ticket sales treatment

Iowa · Iowa Code Chapter 99G — Iowa Lottery · Status: effective

Alcohol, Tobacco & Gaming
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Iowa Code § 99G.29, Retailer rental calculations lottery ticket sales treatment, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2222146
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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 or shares in a state-operated or state-managed lottery, only the compensation received by the lottery retailer from the department may be considered the amount of the lottery retail sales for purposes of computing the rental payment.