For the purposes of the Cultural District program a work of art is defined as:
Original, one-of-kind, visual art; conceived and made by hand of the artist or under his direction; and not intended for mass
production, except for limited editions specified below.
Examples of eligible visual art media and products include: Visual arts and crafts, including but not limited to drawing,
painting, sculpture, clay, ceramics, fiber, glass, leather, metal, paper, wood, installation art, light and digital sculpture, wearable art,
or mixed media, and traditional and fine crafts; and limited, numbered editions (up to 100) of lithographs, photography, silk screen,
intaglios, and etchings.
Examples of ineligible media and products include:
Live plants, such as bonsai trees, floral arrangements, wreaths, and garlands
Reproductions of original works of art
Frequently Asked Questions about items eligible for sales tax exemption in a Cultural District
o Are antiques considered works of art?
Some antiques fall under the category of decorative arts, which can be categorized as a traditional or fine craft. However, not all
decorative arts are original, one-of-a-kind, handmade pieces of art as many only meet some of the qualifications of the cultural
district definition of a work of art. Many decorative arts, although hand made, were considered a mass produced item. Others
were fashioned from patterns or designed from pieces in a catalogue, in which case, the item cannot be considered original.
The seller must show the provenance of the piece as well as complete an Original Art Advisory Opinion form and receive an
opinion prior to the sale. Decorative Arts are defined as ornamental and utilitarian works in media including but not limited to
ceramic, wood, glass, metal, and textiles.
Is antique furniture eligible for tax exempt sale?
Generally antique furniture is home furnishing which falls in the category of decorative arts that are n