CULTURAL DISTRICT TAX EXEMPT FORM 

HISTORIC REGULATIONS AND FORMS

 

Tax Exempt Works of Art Defined

1. A work of art is tax exempt if it is sold from and established location within a Cultural District and it is:

• Original

• One-of-kind, except as further defined in section 2 below

• Visual Art

• Conceived and made by hand of the artist or under his direction; and

• not intended for mass production, except for limited editions specified below.

 

2. Examples of eligible media and products include:

• visual arts and crafts, including by not limited to drawing, painting, sculpture, clay ceramics, fiber, glass, leather, metal, paper, wood, installation art, light sculpture, wearable art, or mixed media and

• limited, numbered editions (up to 100) of lithographs, photography, silk screen, intaglios, etchings, graphic design, and giclees.

 

3. 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

 

Original Art Advisory Opinion

Prior to the sale, vendors may seek advance advisory opinions from the OCD to determine whether a specific work of art meets the definition of a tax-exempt work of art. Vendors should provide a concise description of the work of art, artist, cost of work, date of creation, and other pertinent details including phone and contact information for reply, in writing to the address below for an advisory opinion.

 

Cultural Districts
Original Art Advisory Opinion
PO Box 44247
Baton Rouge, AL 70804

 

After the sale and upon request of any taxing authority, the OCD may issue rulings on whether a specific work of art meets the definition of a tax-exempt work of art.

 

For Questions, Contact Gayle Hamilition, 225-342-8161.