EXEMPTION FROM TAXATION.
Tex. GOV'T Code § 466.004.
in effect(a) A political subdivision of this state may not impose:
(1) a tax on the sale of a ticket;
(2) a tax on the payment of a prize under this chapter; or
(3) an ad valorem tax on tickets.
(b) The receipts from the sale, use, or other consumption of a ticket are exempt from taxation under Chapter 151 , Tax Code.
Added by Acts 1993, 73rd Leg., ch. 107, Sec. 4.03(b), eff. Aug. 30, 1993.