Virginia Decodedhttps://vacode.org6960258.1-4025Exemption of lottery prizes and sales of tickets from state and local taxation202558.1-4011TaxationOther Sources of State RevenueVirginia Lottery Law; Sports BettingPowers and Duties of Virginia Lottery Board; Administration of Tickets and Prizes
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 LotteryLaw.