Florida Statutes
Chapter 24 - State Lotteries
24.122 - Exemption From Taxation; State Preemption; Inapplicability of Other Laws.


(1) This act shall not be construed to authorize any lottery except the lottery operated by the department pursuant to this act.
(2) No state or local tax shall be imposed upon any prize paid or payable under this act or upon the sale of any lottery ticket pursuant to this act.
(3) All matters relating to the operation of the state lottery are preempted to the state, and no county, municipality, or other political subdivision of the state shall enact any ordinance relating to the operation of the lottery authorized by this act. However, this subsection shall not prohibit a political subdivision of the state from requiring a retailer to obtain an occupational license for any business unrelated to the sale of lottery tickets.
(4) Any state or local law providing any penalty, disability, restriction, or prohibition for the possession, manufacture, transportation, distribution, advertising, or sale of any lottery ticket, including chapter 849, shall not apply to the tickets of the state lottery operated pursuant to this act; nor shall any such law apply to the possession of a ticket issued by any other government-operated lottery. In addition, activities of the department under this act are exempt from the provisions of:
(a) Chapter 616, relating to public fairs and expositions.
(b) Chapter 946, relating to correctional work programs.
(c) Chapter 282, relating to communications and data processing.
(d) Section 110.131, relating to other personal services.

History.—s. 22, ch. 87-65; s. 38, ch. 90-335; s. 92, ch. 92-142; s. 2, ch. 95-146.

Structure Florida Statutes

Florida Statutes

Title IV - Executive Branch

Chapter 24 - State Lotteries

24.101 - Short Title.

24.102 - Purpose and Intent.

24.103 - Definitions.

24.104 - Department; Purpose.

24.105 - Powers and Duties of Department.

24.1051 - Exemptions From Inspection or Copying of Public Records.

24.1055 - Prohibition Against Sale of Lottery Tickets to Minors; Posting of Signs; Penalties.

24.107 - Advertising and Promotion of Lottery Games.

24.108 - Division of Security; Duties; Security Report.

24.109 - Administrative Procedure.

24.110 - Venue.

24.111 - Vendors; Disclosure and Contract Requirements.

24.112 - Retailers of Lottery Tickets; Authorization of Vending Machines to Dispense Lottery Tickets.

24.113 - Minority Participation.

24.114 - Bank Deposits and Control of Lottery Transactions.

24.115 - Payment of Prizes.

24.1153 - Assignment of Prizes Payable in Installments.

24.116 - Unlawful Purchase of Lottery Tickets; Penalty.

24.117 - Unlawful Sale of Lottery Tickets; Penalty.

24.118 - Other Prohibited Acts; Penalties.

24.119 - Use of Word “Lottery” in Corporate Name.

24.120 - Financial Matters; Operating Trust Fund; Interagency Cooperation.

24.121 - Allocation of Revenues and Expenditure of Funds for Public Education.

24.1211 - Maturity of Public School Construction Bonds Issued Pursuant to Ch. 97-384.

24.1215 - Duty to Inform Public of Lottery’s Significance to Education.

24.122 - Exemption From Taxation; State Preemption; Inapplicability of Other Laws.

24.123 - Annual Audit of Financial Records and Reports.

24.124 - Responsibility for Ticket Accuracy; Department, Retailer, and Vendor Liability.