FL H0089

Exempts original works of art from Florida sales and use tax when signed and sold directly by the artist, priced at $1,000 or more, and not numbered

Defines "original work of art" as one-of-a-kind pieces including paintings, sculptures, traditional and fine crafts, etchings, pottery, ceramics, silkscreens, hand-blown glass art, and installation art

Excludes from the exemption: architecture, literature, music, theater, films, dance, performance arts, posters, lithographs, numbered prints, photographs, jewelry, furniture, wearable art, and collectibles

Amends Section 212.08, Florida Statutes, adding paragraph (nnn) to the miscellaneous exemptions

Effective date: July 1, 2015