AL SB211

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 "cultural district" as an area designated by local government that is being revitalized through cultural activity hubs and affordable artist housing and workspace, with the Alabama State Council on the Arts developing standard criteria requiring geographic contiguity and vital cultural resources.

Defines "original work of art" as one-of-a-kind or limited production works created by artists living in the cultural district, including books, plays, musical compositions, paintings, sculptures, traditional crafts, films, and dances, but excluding works created for mass production or industry.

Exempts the sale of qualifying original works of art from Alabama sales tax under Chapter 23 of Title 40, Code of Alabama 1975.

Becomes effective for the fiscal year beginning October 1, 2013, upon passage and approval by the Governor.