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Bill > S1641


MA S1641

Relative to growing the creative economy


summary

Introduced
01/22/2019
In Committee
01/22/2019
Crossed Over
Passed
Dead
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)

bill text


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