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Original Artwork May Soon Be Exempt from Sales Tax in Florida

  • Jan 2, 2015 | Gail Cole

 Original artwork.

A Florida lawmaker has introduced legislation seeking to exempt certain original works of art from sales and use tax. Although similar legislation died in the Florida House last year--in part over confusion about the definition of original artwork--Representative David Richardson (D) believes it will be approved this time around.

Richardson argues that “[p]aying sales tax when buying an original, signed piece of art, then paying capital gains tax when it is sold for a profit, amounts to double taxation.” He says, “You don’t pay a sales tax when you buy stocks. I don’t think investment art should be taxed.”

Under HB 89, the “sale of an original work of art that is signed and sold by the artist is exempt from [sales tax]… if the work is not numbered and the sales price equals or exceeds $1,000.” Original artwork is defined as “the expression or application of human creative skill and imagination in the form of a one-of-a kind piece to be appreciated primarily for its beauty or emotional power, the value of which is attributable predominantly to its artistic importance.”

Original artwork includes:

  • Framed or unframed paintings
  • Sculptures
  • Traditional and fine crafts
  • Etchings
  • Pottery
  • Ceramics
  • Silkscreens
  • Hand-blown glass art
  • Installation art

Original artwork does not include:

  • Architecture
  • Literature
  • Music
  • Theater
  • Films
  • Dance
  • Performance arts
  • Posters
  • Lithographs
  • Numbered prints
  • Artist proofs
  • Photographs
  • Jewelry
  • Artifacts of joint historical and artistic importance
  • Furniture
  • Designer clothing and other wearable art
  • Plants
  • Food products
  • Floral arrangements
  • Light installations
  • And other collectibles not specifically included in the bill.

If approved as written, the bill would take effect on July 1, 2015.

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photo credit: g12_ralph 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.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
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.