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New York Consolidated Laws, Tax Law - TAX § 1610. Sales to certain persons prohibited

Current as of January 01, 2026 | Updated by Findlaw Staff

a. No ticket shall be sold to any person under the age of eighteen years, but this shall not be deemed to prohibit the purchase of a ticket for the purpose of making a gift by a person eighteen years of age or older to a person less than that age.  Any licensee or the employee or agent of any licensee who sells or offers to sell a lottery ticket to any person under the age of eighteen shall be guilty of a misdemeanor.

b. No ticket shall be sold to and no prize shall be paid to any of the following persons:

(i) any member, officer or employee of the division;  or

(ii) any member, officer or employee of the department of taxation and finance whose duties directly relate to the operation of the state lottery;  or

(iii) any spouse, child, brother, sister or parent residing as a member of the same household in the principal place of abode of any of the foregoing persons.

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Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 1610. Sales to certain persons prohibited - last updated January 01, 2026 | https://codes.findlaw.com/ny/tax-law/tax-sect-1610/

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