Except as provided in subdivision (d), no state or local taxes shall be imposed upon the following:
- (a) The sale of lottery tickets or shares of the lottery.
- (b) Any prize awarded by the lottery.
- (c) Any amount received by a prizewinner pursuant to an assignment under Section 8880.325.
- (d) This section does not prohibit the imposition of property taxes or license fees for any noncash prize that is awarded by the lottery.