HB 142 Summary

• Applies to Class 1, Class 2, Class 3, Class 4, and Class 5 municipalities and municipalities with incorporated arts councils or main street programs.

• Defines a cultural district as an area designated by local governing authority that is being revitalized through cultural activity and affordable artist housing and workspace, with the Alabama State Council on the Arts developing standard criteria requiring geographic contiguity.

• Defines works of art as original and creative works including books, plays, musical compositions, paintings, sculptures, traditional crafts, films, and dances created by artists living in the cultural district, excluding mass-produced items.

• Exempts sales of original works of art in cultural districts from state sales tax under Chapter 23 of Title 40, Code of Alabama 1975, unless the county commission approves the exemption by resolution for county sales tax.

• Effective for the fiscal year beginning October 1, 2012, and thereafter following passage and approval by the Governor.