Mississippi State Lottery Rules, Age Limits, and Tax Laws Explained
Understand how Mississippi's lottery system works, including eligibility, prize claims, and the financial responsibilities of winners.
Mississippi’s state lottery, launched in 2019, allows residents to participate in games while contributing to public funds, primarily for infrastructure and education. While popular, many participants may be unfamiliar with the specific rules, eligibility, and financial responsibilities involved. Understanding these aspects is crucial for lawful participation and informed decision-making.
Purchasing Lottery Tickets
Lottery tickets in Mississippi must be bought in person from an authorized retailer within the state. The Mississippi Lottery Corporation (MLC) licenses nearly 1,900 businesses, including convenience stores and grocery stores, to sell lottery products. A list of licensed retailers is available on the official Mississippi Lottery website.
Payment methods can differ by retailer. State lottery rules permit cash, debit cards, or credit cards, but individual retailers determine which options they accept. Some may operate on a cash-only basis. It is recommended to confirm accepted payment methods with the retailer beforehand if not using cash.
State law mandates that tickets be purchased physically within Mississippi. The Alyce G. Clarke Mississippi Lottery Law, specifically Mississippi Code Section 27-115-17(2)(d), forbids the sale of lottery tickets online, via mobile devices, or through similar electronic platforms.1Justia Law. Mississippi Code § 27-115-17 – Prohibited Games; Rules; Relation to Gaming Commission The official lottery website can be used to check winning numbers or enter second-chance drawings, but not for purchasing tickets. Third-party courier services offering online ticket purchases are not authorized under Mississippi law, as affirmed by a 2024 state Attorney General opinion. All sales must occur directly between the customer and the licensed retailer at their physical location.
Minimum Age
Participation in the Mississippi Lottery is restricted by age. Under Mississippi Code Section 27-115-73(1)(a), individuals must be at least twenty-one (21) years old to purchase a lottery ticket.2Justia Law. Mississippi Code § 27-115-73 – Sale of Lottery Tickets to Persons Under Twenty-One Prohibited This places Mississippi among a smaller group of states with a minimum lottery age of 21, compared to the more common age of 18.
The law, specifically Mississippi Code Section 27-115-43(2)(b), prohibits the knowing sale of tickets to anyone under 21. Additionally, Mississippi Code Sections 97-33-21 and 97-33-23 address gambling with minors, making it illegal for adults to bet with or allow individuals under 21 (in the context of the lottery) to bet. While a person 21 or older may buy a ticket as a gift for someone younger, the responsibility for purchasing and claiming prizes lies with those meeting the age requirement. The minimum age to claim a prize is also 21.
Licensed lottery retailers are legally required to enforce this age limit. Mississippi Code Section 27-115-73(1)(a) mandates that retailers verify the age of potential buyers by checking specific forms of identification. Acceptable IDs include a valid state driver’s license, state identification card, passport, visa, military or federal ID, or tribal ID, all of which must contain a photograph confirming the individual is 21 or older. Retailers cannot accept expired or damaged identification, ensuring strict adherence to age verification protocols.
Types of Games
The Mississippi Lottery Corporation (MLC), operating under Mississippi Code Section 27-115-1, provides a variety of state-authorized games. These generally include instant-win scratch-off tickets and draw-style games. Mississippi Code Section 27-115-17(2)(a) allows the MLC board to select paper-ticket games, explicitly excluding video lottery terminals or internet-based games.
Scratch-off games offer immediate results. Players buy tickets at different prices, scratch off a coating, and reveal symbols or numbers to determine if they have won. Prizes vary from the ticket cost to significant sums, depending on the game. The MLC frequently introduces new scratch-off games with distinct themes and prize structures.
Draw-style games require players to select numbers for drawings held at scheduled times. Mississippi offers several in-state games, such as Cash 3 and Cash 4 (twice daily drawings), Mississippi Match 5 (daily drawings with a rolling jackpot starting at $50,000), and Cash Pop (twice daily drawings).
Mississippi also participates in major multi-state lottery games through the Multi-State Lottery Association (MUSL). This allows residents to play Powerball (drawings Monday, Wednesday, Saturday) and Mega Millions (drawings Tuesday, Friday) for potentially larger jackpots. Lotto America, another MUSL game with drawings on Mondays, Wednesdays, and Saturdays, offers jackpots typically positioned between state games and the larger multi-state options. Participation in these multi-state games began in January 2020.
Claiming Winnings
The process for claiming Mississippi Lottery winnings varies by the prize amount. For prizes under $600, winners can take their signed, original ticket to any licensed lottery retailer. Retailers validate the ticket and pay out prizes during business hours. They must pay prizes of $20 or less in cash; for amounts between $20.01 and $599.99, payment can be cash, business check, or money order, disclosed before validation. Retailers cannot charge fees for prize payment.
Claiming prizes from $600 up to $99,999.99 requires interaction with the MLC. Claimants can visit the MLC Headquarters Claim Center in Flowood or submit their claim by mail. Both methods require the original signed ticket, a completed Mississippi Lottery Winner Claim Form, and valid identification verifying name, signature, photo, age, and Social Security number.3Mississippi Lottery Corporation. Mississippi Lottery Winner Claim Form Specific ID requirements are detailed on the claim form. If mailing, photocopies of IDs should accompany the original ticket and form sent to the MLC’s P.O. Box. Using a trackable mail service is recommended, as the player bears the risk of loss for mailed tickets.
Prizes of $100,000 or more must be claimed in person at the MLC Headquarters in Flowood during business hours (Monday-Friday, 9 a.m. – 5 p.m., arrive by 4:30 p.m.). Claimants need the original signed ticket, a completed Winner Claim Form, and valid identification, including proof of Social Security number. Payment is typically made by check or electronic funds transfer (EFT), requiring banking details for the latter.
Winners must adhere to claim deadlines. Instant scratch-off prizes must be claimed within 90 calendar days of the game’s announced end date.4Mississippi Lottery Corporation. Mississippi Lottery Prize Validation and Payment Policy Draw-style game prizes, including multi-state games, must be claimed within 180 calendar days of the drawing date.5Mississippi Lottery Corporation. How to Claim Your Prize/Winnings Failure to meet these deadlines results in prize forfeiture. Unclaimed prize money, per Mississippi Code Section 27-115-43(4), returns to the prize pool for future games.
Mississippi law provides winner privacy. While winners of $600 or more must provide their name and city/area of residence to the MLC, Mississippi Code Section 27-115-43(2)(f) prohibits public disclosure of a winner’s identity without their written permission.6Mississippi Bar. The Alyce G. Clarke Mississippi Lottery Law Overview For group claims, one person completes the Winner Claim Form, attaching IRS Form 5754 detailing prize distribution. The MLC issues a single payment. All group members are subject to lottery rules, including potential debt offsets under Mississippi Code Section 27-115-45.
Tax Obligations
Mississippi Lottery winnings are considered taxable income by both the federal government and the State of Mississippi and must be reported on annual income tax returns. The Internal Revenue Service (IRS) classifies these winnings as gambling income.
Tax withholding is automatic for larger prizes. Federal law requires the MLC to withhold 24% for federal income taxes on winnings over $5,000 (Internal Revenue Code Section 3402(q)).7Internal Revenue Service. IRS Publication: Gambling Income and Expenses Mississippi law (Mississippi Code Section 27-115-43(1)) mandates state income tax withholding on prizes of $600 or more.8Mississippi Lottery Corporation. Mississippi Lottery FAQs The MLC currently withholds state taxes at 5% for prizes exceeding this threshold. Different federal withholding rates, often 30%, apply to non-resident aliens winning $600 or more.
When withholding is required, the MLC issues IRS Form W-2G, “Certain Gambling Winnings,” detailing the prize amount and taxes withheld. This form is generally required for winnings of $600 or more if the payout is at least 300 times the wager, or for any winnings subject to federal withholding. Winners use this form when filing federal (Form 1040) and state (Form 80-105) tax returns.
The withheld amounts may not cover the winner’s total tax liability. Lottery winnings are added to other annual income and taxed based on applicable federal and state income tax brackets. A large prize could place a winner in a higher tax bracket. Federal income is taxed progressively. As of tax year 2024, Mississippi applies a 0% rate on the first $10,000 of taxable income and 4.7% on income above that amount, though rates are subject to legislative changes. Winners might owe additional taxes upon filing or receive a refund if withholding was excessive. Non-residents winning the Mississippi Lottery are also subject to Mississippi state income tax on those winnings.
Fraud Penalties
Fraudulent activities related to the Mississippi Lottery are subject to significant penalties under state law. The Alyce G. Clarke Mississippi Lottery Law (Mississippi Code Title 27, Chapter 115) outlines specific offenses to protect the lottery’s integrity.
Falsely making, altering, forging, or counterfeiting a state lottery ticket with intent to defraud is a felony under Mississippi Code Section 27-115-75(1).9Justia Law. Mississippi Code § 27-115-75 – Prohibited Acts; Penalties Conviction carries penalties of one to twenty years imprisonment, a fine up to $50,000, or both. This addresses the creation and use of fake tickets. In a notable 2020 case, two individuals faced charges for allegedly attempting to claim a $100,000 prize with an altered ticket.10Newsweek. Mississippi Men Arrested After Trying to Cash $100,000 Scratch-Off Lottery Ticket With Glued-On Numbers
Attempts to improperly influence lottery outcomes are also penalized. Mississippi Code Section 27-115-75(2) makes it a felony to use coercion, fraud, deception, or tampering with lottery equipment to affect the winning of a prize. This offense carries the same potential penalties as ticket forgery: one to twenty years imprisonment, a fine up to $50,000, or both, safeguarding the fairness of drawings and equipment.
Making material false statements or entries related to lottery activities is prohibited by Mississippi Code Section 27-115-81.11Mississippi Legislature. Mississippi Senate Bill 2001 (Mississippi Lottery Law) This includes false statements in retailer applications or false entries in records submitted to the MLC. Such violations are felonies, punishable by five to ten years imprisonment without possibility of probation or parole, and potentially a fine up to $25,000 or the amount related to the false entry, whichever is greater. This emphasizes the requirement for truthfulness in all official lottery dealings.
