Ohio Revised Code Title XXXVII. Health Safety Morals § 3770.071

(A) As used in this section, “lottery prize award” does not include a prize award from a video lottery terminal and does not include winnings from lottery sports gaming, except that “lottery prize award” includes winnings from lottery sports gaming wagers placed through a terminal described in division (B)(3) of section 3770.24 of the Revised Code.

(B) If the amount of the prize money or the cost of goods or services awarded as a lottery prize award meets or exceeds the reportable winnings amounts set by 26 U.S.C. 6041, or a subsequent analogous section of the Internal Revenue Code, the director of the state lottery commission or the director's designee shall consult the data match program established under section 3123.89 of the Revised Code to determine whether the person is subject to a final and enforceable determination of default made under sections 3123.01 to 3123.07 of the Revised Code.  If so, the director or the director's designee shall withhold an amount from the prize award in accordance with section 3123.89 of the Revised Code.