summary
Introduced
01/23/2017
01/23/2017
In Committee
01/23/2017
01/23/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th General Court
Bill Summary
Relative to taxation on sales of artwork created by artisans. Revenue.
AI Summary
This bill aims to promote Massachusetts artisans by providing a sales tax exemption for the sale of original artwork created by artisans in the state. To qualify for the exemption, the artwork must be sold directly to retail buyers by the artisan or the artisan's dealer, bear the artisan's original signature, and be accompanied by records of the sale. The bill defines key terms like "artisan," "artisan's dealer," and "artwork," and requires the commissioner to promulgate regulations for the implementation of this provision.
Committee Categories
Budget and Finance
Sponsors (9)
Jennifer Benson (D),
Josh Cutler (D),
Carole Fiola (D),
Mary Keefe (D),
Mike Moore (D),
Paul Schmid (D),
Alan Silvia (D),
Bruce Tarr (R),
Chris Walsh (D),
Last Action
Accompanied a study order, see H4244 (on 02/22/2018)
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/190/H3351 |
Bill | https://malegislature.gov/Bills/190/H3351.pdf |
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