X
*This information is for Model City Tax Code purposes only
Local Option X
Exemption for sales of "fine art". Replace Sec. ___-465(t) with:
(t) sales of paintings, sculptures or similar works of fine art, provided that such works of fine art are sold by the original artist; and provided further that sales of "art creations", such as jewelry, macrame, glasswork, pottery, woodwork, metalwork, furniture, and clothing, when such "art creations" have a dual purpose, both aesthetic and utilitarian, are not exempt, whether sold by the artist or by another.
(Local Option #X (continued)). ONLY IF YOU HAVE NOT CHOSEN MODEL OPTION #15, replace Sec. ___-660(t) with:
(t) paintings, sculptures, or similar works of fine art, provided that such works of fine art are purchased from the original artist; and provided further that "art creations", such as jewelry, macrame, glasswork, pottery, woodwork, metalwork, furniture, and clothing, when such "art creations" have a dual purpose, both aesthetic and utilitarian, are not exempt, whether purchased from the artist or from another.