Tax Exemption for Original Art
The Cultural District Program requires that local sales taxes on qualifying original art be exempted within
a designated cultural district. All sellers of original art must register with the state and the local tax
administrator before conducting sales.
Original Art is defined as: Original, one-of-kind, visual art; conceived and made by hand of the artist or
under his/her direction; and not intended for mass production, except for limited editions specified below.
An item must meet all aspects of the definition to qualify.
Examples of eligible visual art media and products include: Visual arts and crafts, including but not limited
to drawing, painting, sculpture, clay, ceramics, fiber, glass, leather, metal, paper, wood, installation art,
light and digital sculpture, wearable art, or mixed media, and traditional and fine crafts; and limited,
numbered editions (up to 100) of lithographs, photography, silk screen, intaglios, and etchings.
Examples of INELIGIBLE media and products include: Performing art; Food products; Live plants, such as
bonsai trees, floral arrangements, wreaths, and garlands; Music recordings; and Reproductions of original
works of art, including digital prints or giclees.