Maryland: More Artists to Be Eligible for Exemption
- Sales Tax News
- 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.”
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