summary
Introduced
01/22/2019
01/22/2019
In Committee
01/22/2019
01/22/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
191st General Court
Bill Summary
For legislation to exempt sales of original art from the sales tax. Revenue.
AI Summary
This bill would exempt the sales of original works of art from the sales tax in Massachusetts. The term "original work of art" is defined to include various types of artistic creations, such as paintings, sculptures, and photography, as long as they are made by the artist or under the artist's direction and are not intended for mass production. The exemption would only apply to sales by individuals with a principal place of business in Massachusetts and to individual original works of art valued at $5,000 or less.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
Accompanied a study order, see H5080 (on 11/02/2020)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
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State Bill Page | https://malegislature.gov/Bills/191/S1641 |
Bill | https://malegislature.gov/Bills/191/S1641.pdf |
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