Does the tax-exempt sale of art apply to living artists only?
No. The law does not permit a distinction between art created by living or deceased artists. All art that meets the definition above is exempt from sales taxes. • Is there a distinction between art and craft? Art and craft are both eligible for the sales tax exemption as defined above. • Are photographs and prints considered “original” works of art? Because of their nature, limited editions (up to 100) of some forms of art are specifically included in the definition. • In the definition of original art what is meant by “commercially produced”? The Division of the Arts has settled on the language “conceived and made by the hand of the artist or under his direction and not intended for mass production” • Will there be a form signed by the artist that certifies their intention that the work is original, not intended for mass reproduction? Yes, the Louisiana Department of Revenue has developed a form for vendors to use to certify the authenticity of original art. The vendor is responsible
