Florida § 24.122 - Exemption from taxation; state preemption; inapplicability of other laws.
Full text of Florida Florida Statutes § 24.122 — Exemption from taxation; state preemption; inapplicability of other laws., with citation guidance and answers to common questions.
§ 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.
Source: official Florida text · Last verified 2026-08-27
Frequently Asked Questions About Florida § 24.122
What does Florida Statutes § 24.122 cover?
Section 24.122 ("Exemption from taxation; state preemption; inapplicability of other laws.") is part of the Florida Statutes, the codified statutory law of Florida. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Florida § 24.122?
A common citation format is "Florida Statutes § 24.122" (Florida). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Florida law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Florida official source linked on this page or consult a licensed Florida attorney.
How does Florida § 24.122 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Florida can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Florida.