Iowa Code § 99G.4
This is the official text of Iowa Code § 99G.4, part of Iowa’s Code — part of the compiled statutory law of Iowa, published by the state as "Code." Browse the sections below, each linked to its official government source.
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Iowa lottery created.
Official statutory text
(1) An Iowa lottery is created which shall be administered by the division.
(2) The income and property of the department under this chapter shall be exempt from all state and local taxes, and the sale of lottery tickets and shares issued and sold by the division and its retail licensees shall be exempt from all state and local sales taxes.
2003 Acts, ch 178, §66, 121; 2003 Acts, ch 179, §142; 2023 Acts, ch 19, §2302
(2) The income and property of the department under this chapter shall be exempt from all state and local taxes, and the sale of lottery tickets and shares issued and sold by the division and its retail licensees shall be exempt from all state and local sales taxes.
2003 Acts, ch 178, §66, 121; 2003 Acts, ch 179, §142; 2023 Acts, ch 19, §2302
Status: in_force · Read it on the official government site
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