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2018 Indiana Code
TITLE 4. State Offices and Administration
ARTICLE 30. INDIANA STATE LOTTERY
CHAPTER 18. State Preemption; Exemption From Taxation
4-30-18-2. State and local taxes
Universal Citation: IN Code § 4-30-18-2 (2018)
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.
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