Fla. Stat. 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:Chapter 616, relating to public fairs and expositions.Chapter 946, relating to correctional work programs.Chapter 282, relating to communications and data processing.Section 110.131, relating to other personal services.(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.
Source:
Section 24.122 — Exemption from taxation; state preemption; inapplicability of other laws, https://www.flsenate.gov/Laws/Statutes/2024/0024.122 (accessed Aug. 7, 2025).