FL S0188

Exempts original works of art signed and sold by the artist from Florida sales and use tax if the work is not numbered and the sales price equals or exceeds $1,000

Defines "original work of art" as a one-of-a-kind piece created through human creative skill and imagination, appreciated primarily for its beauty or emotional power, with value attributable predominantly to artistic importance

Includes within the exemption: framed or unframed 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, posters, lithographs, numbered prints, artist proofs, photographs, jewelry, furniture, designer clothing, plants, food products, and other collectibles

Takes effect July 1, 2015