Bill > H2485

This bill proposes to exempt sales of original works of art from the sales tax in Massachusetts, aiming to boost the creative economy. Specifically, it defines an "original work of art" broadly to include paintings, drawings, prints, photographs, sculptures, and various crafts, emphasizing that these items must be handmade or created under the artist's direction and not intended for mass production. The exemption would only apply to sales made by artists whose primary place of business is in Massachusetts and for individual artworks valued at $5,000 or less. This change would amend Section 6 of Chapter 64H of the General Laws, which deals with sales and use taxes.