MS SB2845

Creates a state lottery administered by the Mississippi Gaming Commission with authority to prescribe application procedures, approve/disapprove licenses, collect fees, and establish lottery game guidelines.

Allocates lottery ticket proceeds as follows: 45% for prizes, a commission-determined percentage for administration costs, 4% to counties where tickets are sold, and remainder to the State Highway Fund for highway construction, reconstruction, and maintenance.

Prohibits sale of lottery tickets to persons under 18 years old, though adults may purchase tickets as gifts for minors with payment directed to an adult family member or legal guardian.

Exempts state lottery operations from existing criminal gambling statutes (Sections 97-33-9, 97-33-11, 97-33-13, 97-33-21, 97-33-23, 97-33-31, 97-33-33, 97-33-35, 97-33-37, 97-33-39, 97-33-41, 97-33-43, 97-33-45, 97-33-47, and 97-33-49).

Exempts lottery ticket sales from sales taxation and amends gaming law to permit lotteries as distinct from prohibited gambling devices.