CHAPTER 18. STATE PREEMPTION; EXEMPTION FROM TAXATION
IC 4-30-18
Chapter 18. State Preemption; Exemption From Taxation
IC 4-30-18-1
Authorization of lottery
Sec. 1. This article does not authorize any lottery except the
lottery operated by the commission under this article.
As added by P.L.341-1989(ss), SEC.1.
IC 4-30-18-2
State and local taxes
Sec. 2. Except as provided in IC 6-3-2, state and local taxes,
regardless of their type, may not be imposed upon any prize paid or
payable under this article or upon the sale of any lottery ticket under
this article.
As added by P.L.341-1989(ss), SEC.1. Amended by
P.L.192-2002(ss), SEC.5.
IC 4-30-18-3
Local government authority over operation of lottery
Sec. 3. Local governmental authority concerning all matters
relating to the operation of a lottery are preempted by the state, and
a county, municipality, or other political subdivision of the state may
not enact an ordinance relating to the operation of the lottery
authorized by this article. However, this section does 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.
As added by P.L.341-1989(ss), SEC.1.
IC 4-30-18-4
Indiana or local law restricting or prohibiting possession,
manufacture, transportation, distribution, advertising, or sale of
lottery ticket; application
Sec. 4. An Indiana or local law providing a penalty for or
disability, restriction, or prohibition against the possession,
manufacture, transportation, distribution, advertising, or sale of a
lottery ticket does not apply to the sale of lottery tickets under this
article nor to the possession of a ticket issued by any other
government operated lottery.
As added by P.L.341-1989(ss), SEC.1.