The United States Bill of Rights: First 10 Amendments to the Constitution. Preamble. Congress of the United States begun and held at the City of New-York, on Wednesday the fourth of March, one thousand seven hundred and eighty nine.
While lottery winnings are subject to state income tax in most states, withholding tax varies from zero (California, Delaware, Pennsylvania, and the states with no state income tax) to over 12 percent in New York City.
If a taxpayer purchased one ticket in the amount of $10 for the Massachusetts state lottery and won $900, the taxable amount to be reported on the Massachusetts tax return is $890. Even if the taxpayer purchases other lottery tickets during the year totaling $930, the amount reported to Massachusetts is still $890.