Section 280-RICR-20-55-8.5 - GeneralA. Effective on and after July 1, 1989, amounts received from or paid on behalf of the Rhode Island Lottery as winnings and prizes are taxable under the provisions of the Rhode Island personal income tax (R.I. Gen. Laws § 44-30-1 et seq., as amended).B. Additionally, subject to provisions of this regulation, these amounts and winnings received from pari-mutuel betting licenses in Rhode Island are subject to withholding taxes similar to the Internal Revenue provisions for gambling winnings.280 R.I. Code R. § 280-RICR-20-55-8.5