The Tax Court of New Jersey has ordered a halt to aggressive collection of state income tax from certain winners of the state lottery.
New Jersey began taxing state lottery winnings in 2009, but the Tax Court has ruled that prize money collected after the law was enacted, based on drawings that took place before 2009, are not subject to state income tax. Chief Judge Patrick DeAlmeida of the Tax Court ruled in three related cases that imposing income tax on those who won before 2009 would be unfair because the lottery claimed in promotions before 2009 that winnings were not subject to state tax.
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