Maryland: More Artists to Be Eligible for Exemption
- May 21, 2014 | Gail Cole
Maryland lawmakers have expanded the admissions and amusement tax exemption, effective July 1, 2014.
Prior to July 1, 2014, only qualifying resident artists residing in a county where an arts and entertainment district is located may take advantage of the exemption. Beginning July 2014, any qualifying artist may take advantage of the exemption, provided the individual:
- Owns or rents residential real property in Maryland;
- “Conducts a business in any arts and entertainment district; and
- Derives income from the sale or performance within any arts and entertainment district of an artistic work that the individual wrote, composed, or executed, either alone or with others, in any arts and entertainment district.”
How does your business manage sales tax exemptions? Learn how an automated solution works.
photo credit: MD Film Festival 2007 via photopin cc
Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.