AL HB221

Provides a sales tax exemption for original works of art sold in cultural districts located in Class 1, Class 2, Class 3, Class 4, and Class 5 municipalities, and municipalities with incorporated arts councils or main street programs

Defines "original work of art" as creative works including books, plays, musical compositions, paintings, sculptures, traditional and fine crafts, films, and dances created by artists living in a cultural district, excluding works for industry or mass production

Requires the Alabama State Council on the Arts to develop standard criteria for establishing cultural districts, which must be geographically contiguous and distinguished by cultural resources vital to the community's cultural development

Exempts qualifying original artwork sales from Alabama sales tax under Chapter 23 of Title 40, Code of Alabama 1975

Becomes effective for the fiscal year beginning October 1, 2013