Revised Notice on Tax Treatment of Casino Complimentary Items and Discounts

• Louisiana Department of Revenue issues revised notice on discounted and complimentary items provided by casinos, pari-mutuel facilities, or gaming establishments
• Prior notice did not include references to pari-mutuel facilities
• Sales tax purposes dictate that the sales price of these items is the actual cash amount paid at the time of provision
• Examples of discounted and complimentary items are provided in the notice
• Sales and use tax requirements on the casino’s purchase and use of tangible personal property for complimentary incentives are discussed

Source: allynintl.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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