Section R15-5-151. Artists

A.      Gross receipts from the sale of paintings, drawings, etchings, sculptures, craftwork, other artwork or reproductions of such

items to final consumers shall be taxable under the retail clas- sification if the person is making regular sales of these items.

B.       Gross receipts from the sale of paints, canvasses, frames, sculpture ingredients, and other items which will become an integral part of the finished product shall not be taxable if sold to a creating artist who is regularly engaged in the business of creating and selling paintings, drawings, etchings, sculptures, craftwork, other artwork, or reproductions of such items. Sales of brushes, easels, tools, and similar items to be consumed by the creating artist shall be taxable.

C.      Gross receipts from the sale by the creating artist of a painting, drawing, etching, sculpture, or a piece of craftwork that is not a reproduction of an original work shall not be taxable if:

1.        The sale is a casual sale pursuant to the definition in R15- 5-1812; or

2.        The sale is of commissioned artwork by an individual art- ist. For purposes of this rule, “commissioned artwork” is a custom, one-of-a-kind art creation made by the individ- ual artist pursuant to the particular requirements of a spe- cific purchaser.

Historical Note

Adopted effective April 15, 1993 (Supp. 93-2). Section

heading amended effective August 9, 1993 (Supp. 93-3).

Editor’s Note: R15-5-1812, referenced in subsection (C)(1) above, was repealed. Please refer to R15-5-2001 for information about casual sales.