EXEMPTION FROM TAXATION
Known as the State Lottery Act
The act spans §§ 466.001 to 466.453 (101 sections).
Added by Acts 1993, 73rd Leg., ch. 107, Sec. 4.03(b), eff
(a) A political subdivision of this state may not impose:
(1) a tax on the sale of a ticket;
(2) a tax on the payment of a prize under this chapter; or
(3) an ad valorem tax on tickets.
(b) The receipts from the sale, use, or other consumption of a ticket are exempt from taxation under Chapter 151, Tax Code.
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.