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
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. The definition of "original work of art" is limited to paintings, sculptures, prints, photographs, and other similar artistic creations made by the hand of the artist or under their direction, and not intended for mass production. The exemption applies only 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 (6)
Diana Dizoglio (D)*,
Michelle DuBois (D),
Jamie Eldridge (D),
Kathleen O'Connor Ives (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/H3316 |
Bill | https://malegislature.gov/Bills/190/H3316.pdf |
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