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GENERAL RULES
RULES IN BRIEF
  • All transactions are subject to New York Lottery and Gaming Commission rules, regulations and directives. To download a copy of the Lottery and Gaming Commission's regulations, click here.
  • All Lottery tickets are bearer instruments.
  • Playcards and sales receipts are not valid receipts and cannot be used to claim a prize.
  • The purchaser of tickets has the sole responsibility for checking the accuracy of the data printed on the tickets.
  • No corrections or cancellations can be made on a Lotto, Mega Millions, Sweet Million or Powerball ticket.
  • The New York Gaming Commission reserves the right to suspend or cancel any drawing or the game itself, change the prize structure, frequency of drawings or draw dates.
  • The Gaming Commission is required to report and withhold taxes according to the regulations of the Internal Revenue Service and the New York State Department of Taxation and Finance.
  • Past-due support, past due state tax liabilities and/or repayment of public assistance received are required by law to be deducted from Lottery prizes of $600 or more.
  • You must be 18 years or older to purchase Lottery games.
  • You must be 21 years of age to play Quick Draw where alcoholic beverages are served.

RULES AND REGULATIONS

To dowload a copy of the Lottery and Gaming Commission's regulations, click here.

Unofficial versions of all New York State Regulations are available on the New York Department of State website at
http://www.dos.state.ny.us/info/nycrr.html. Official versions of all New York State regulations, admissible as evidence in New York State courts, are available from West Publishing: 1-800-344-5009.

To view the Gaming Commission Laws governing the Lottery, see Article 34 of the Tax Law and Article 1 of the Racing, Pari-Mutual Wagering and Breeding Law here. (Once on the NYS Laws site, click on Laws of New York & then click on TAX to get to Article 34 or click on Racing, Pari-Mutual Wagering and Breeding Law to get to Article 1)

TAX AND OFFSET INFORMATION
The Gaming Commission is required to report and withhold income taxes from Lottery prizes according State and federal law and regulations.

The current tax withholding rates are:
Federal withholding 25%
Federal backup withholding 28%
Federal Non-resident Alien withholding 30%
New York State withholding 8.82%
New York City withholding 3.876%
Yonkers withholding 1.477%

The New York Gaming Commission is required by law to withhold Federal and New York State income taxes from taxable prizes over $5,000, regardless of the winner's place of residence. By law, the Gaming Commission is also required to withhold overdue taxes owed to New York State, past-due support and prior public assistance from any Lottery prize of more than $600.

RECORDS ACCESS

To access public records maintained by the Gaming Commission, write or fax:

New York State Gaming Commission
Michelle Barbetta, Records Access Officer
One Broadway Center
PO Box 7500
Schenectady, NY 12305
Phone: 518-388-3400 Fax: 518-388-3403



To appeal a denial of access, write or fax:

New York State Gaming Commission
William Sekellick
One Broadway Center
PO Box 7500 Schenectady, NY 12305
Fax: 518-388-3444

The records may be viewed or copied at the One Broadway Center location.

To access any Video Lottery Gaming Application Forms, please click here.