Virginia Code § 58.1-4025

Exemption of lottery prizes and sales of tickets from state and local taxation
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Except as provided in Chapter 3 of Title 58.1 and § 58.1-4011, no state or local taxes of any type whatsoever shall be imposed upon any prize awarded or upon the sale of any lottery ticket sold pursuant to the Virginia Lottery Law.
1987, c. 531; 2014, c. 225.

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