N.Y. Tax Law § 1610 : Tax — New York State Lottery For Education — Sales to certain persons prohibited Date: 25 Jul 2016 TEXT PDF Current through 2016 New York Laws, Chapters 1 to 237 a. No ticket shall be sold to any person under the age of eighteen years, but this shall not be deemed to prohibit the purchase of a ticket for the purpose of making a gift by a person eighteen years of age or older to a person less than that age. Any licensee or the employee or agent of any licensee who sells or offers to sell a lottery ticket to any person under the age of eighteen shall be guilty of a misdemeanor. b. No ticket shall be sold to and no prize shall be paid to any of the following persons: (i) any member, officer or employee of the division; or (ii) any member, officer or employee of the department of taxation and finance whose duties directly relate to the operation of the state lottery; or (iii) any spouse, child, brother, sister or parent residing as a member of the same household in the principal place of abode of any of the foregoing persons. N.Y. Tax Law § 1610