Bill > S1532

This bill proposes to amend Section 6 of Chapter 64H of the General Laws, which deals with sales tax, by adding a new paragraph that exempts from sales tax the sale of original works of art, provided that the artist's principal place of business is in Massachusetts and the sale price of the individual artwork does not exceed $5,000. An "original work of art" is defined broadly to include paintings, drawings, prints, photographs, sculptures, and various crafts, as long as they are handmade or created under the artist's direction and not intended for mass production. This change aims to support and grow the creative economy by making it more financially viable for artists to sell their work within the state.