Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 10, § 25

(a) The apportionment of the total revenues accruing from the sale of lottery tickets or shares and from all other sources at the point of sale at a licensed agent shall be as follows: (i) the payment of prizes to the holders of winning tickets or shares, which in any case shall be no less than 45 per cent of the total revenues accruing from the sale of lottery tickets; (ii) the payment of costs incurred in the operation and administration of the lottery, including the expenses of the commission and the costs resulting from any contract or contracts entered into for promotional, advertising or operational services or for the purchase or lease of lottery equipment and materials, which in no case shall exceed 15 per cent of the total revenues accruing from the sale of lottery tickets or shares, subject to appropriation; and (iii) the balance shall be used to fund budgeted aid to cities and towns as provided in section 18C of chapter 58, subject to appropriation.

(b) The apportionment of the total revenues accruing from the sale of lotteries conducted online, over the internet, through the use of a mobile application or through any other means as authorized by section 24 except for those enumerated in subsection (a) shall be as follows: (i) the payment of prizes to the holders of winning tickets or shares; (ii) the payment of costs incurred in the operation and administration of such lotteries, including the expenses of the commission and the costs resulting from any contract or contracts entered into for promotional, advertising or operational services or for the purchase or lease of lottery equipment and materials, which in no case shall exceed 5 per cent of the total revenues accruing from the sale of lottery tickets or shares; and (iii) the balance shall be transferred to the Early Education and Care Operational Grant Fund established in section 19 of chapter 15D.