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Florida Statute 24.122 - Full Text and Legal Analysis
Florida Statute 24.122 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title IV
EXECUTIVE BRANCH
Chapter 24
STATE LOTTERIES
View Entire Chapter
F.S. 24.122
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.

F.S. 24.122 on Google Scholar

F.S. 24.122 on CourtListener

Amendments to 24.122


Annotations, Discussions, Cases:

Cases Citing Statute 24.122

Total Results: 2

Phantom of Clearwater v. Pinellas County

894 So. 2d 1011, 2005 Fla. App. LEXIS 184, 30 Fla. L. Weekly Fed. D 205

District Court of Appeal of Florida | Filed: Jan 14, 2005 | Docket: 1768416

Cited 22 times | Published

language contained in section 791.001. See, e.g., § 24.122(3), Fla. Stat. (2003) ("All *1019 matters relating

City of Hollywood v. Mulligan

934 So. 2d 1238, 31 Fla. L. Weekly Supp. 461, 2006 Fla. LEXIS 1476, 2006 WL 1837930

Supreme Court of Florida | Filed: Jul 6, 2006 | Docket: 1461223

Cited 20 times | Published

operation of the lottery authorized by this act." § 24.122(3), Fla. Stat. (2005); see also § 320.8249(11)