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 thelottery 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 orpayable under this article or upon the sale of any lottery ticket underthis article.
As added by P.L.341-1989(ss), SEC.1. Amended byP.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 mattersrelating to the operation of a lottery are preempted by the state, anda county, municipality, or other political subdivision of the state maynot enact an ordinance relating to the operation of the lotteryauthorized by this article. However, this section does not prohibit apolitical subdivision of the state from requiring a retailer to obtain anoccupational license for any business unrelated to the sale of lotterytickets.
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 oflottery ticket; application
    Sec. 4. An Indiana or local law providing a penalty for ordisability, restriction, or prohibition against the possession,manufacture, transportation, distribution, advertising, or sale of alottery ticket does not apply to the sale of lottery tickets under thisarticle nor to the possession of a ticket issued by any othergovernment operated lottery.
As added by P.L.341-1989(ss), SEC.1.