Rhode Island: Statewide Arts District
- Sales Tax News
- Jul 8, 2013 | Gail Cole
Rhode Island now considers the entire state to be an arts district. As such, all original artwork is exempt from sales tax, effective December 1, 2013. Currently, only art sold in specific art districts is eligible for a sales tax exemption.
The exemption applies to "the sale of original and creative works created by -- and sold by -- writers, composers, and artists residing in and conducting a business within the state of Rhode Island…." It also applies to "sales by any other gallery located in the state of Rhode Island."
The exemption is intended to encourage "employment, tourism, sales and spending within the arts sector and adjacent businesses."
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