It's the same as other states since it's reported on your Federal taxes.

Technically ALL sweep wins are supposed to be included when you file your Federal income taxes. But usually a sponsor doesn't send you a form 1099 and report your win to the IRS on wins under $600. It's entirely up to the sponsor if they want to report your win and send you a form 1099 on $599 or less. They have until January 31 (just like your employer does) to send you your tax form.   When in doubt you can ask the sponsor if you should expect a 1099 or you can wait till after Jan. 31 to file your taxes.