Gambling losses for Massachusetts state tax. What type is deductible?

[rgosse]

Massachusetts state form states certain type of gambling losses can be deducted.

What type of gambling?

[TomK · Accepted solution]

"Massachusetts allows you to deduct the cost of any winning ticket or chance from the winnings you received from it, reducing your taxable lottery and gambling income. Even if you buy other tickets during the year, you can only deduct the cost(s) of the winning ticket(s). You cannot deduct losses you claim as itemized deductions on U.S. Form 1040, Schedule A."

https://www.mass.gov/service-details/learn-about-gambling-and-the-lottery-in-massachusetts