summary
Introduced
03/29/2021
03/29/2021
In Committee
03/29/2021
03/29/2021
Crossed Over
Passed
Dead
12/31/2022
12/31/2022
Introduced Session
192nd General Court
Bill Summary
For legislation to exempt sales of original art from the sales tax. Revenue.
AI Summary
This bill exempts the sales of original works of art from the sales tax in Massachusetts. Specifically, it defines an "original work of art" as a painting, drawing, print, photograph, sculpture, or other artwork created by hand by an individual artist or under their direction, and it only applies to sales of individual original works of art valued at $5,000 or less by individuals whose principal place of business is in Massachusetts. The purpose of this bill is to support and grow the creative economy in the state.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Accompanied a study order, see H5247 (on 09/26/2022)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/192/S1843 |
| Bill | https://malegislature.gov/Bills/192/S1843.pdf |
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