*This information is for Model City Tax Code purposes only
Local Option QQ
Income derived from the following sources is exempt from the tax imposed by Section ___-460:
Sales of works of fine art, as defined in A.R.S. Section 44-1771, at an art auction or gallery in this state to nonresidents of this state for use outside this state if the vendor ships or delivers the work of fine art to a destination outside this state.
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