§3A-421.

§3A-421.
   
   A. There is hereby levied a tax in the amount of one cent ($0.01) upon
   each bingo face and each U-PIK-EM bingo game set sold in this state to
   be paid by the distributor.
   
   B. There is hereby levied upon each breakopen ticket game sold in this
   state a tax in the amount of ten percent (10%) on the gross receipts
   of the retail sales value to be paid by the distributor. For purposes
   of this subsection, "gross receipts of the retail sales value" means
   the stated retail per breakopen ticket price multiplied by the number
   of tickets in each packaging container of breakopen tickets.
   
   C. There is hereby levied upon all charity game equipment except bingo
   faces, U-PIK-EM bingo game sets, and breakopen ticket games a tax in
   the amount of ten percent (10%) of the price paid for such equipment
   as shown on the purchase invoice.