FL H1291

Exempts the first $10,000 of the sales price from Florida sales and use tax for original works of art that are signed by the artist, sold by or on behalf of the artist, not numbered, and priced at $1,000 or more

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 other collectibles

Requires dealers to sign a certificate under penalty of perjury attesting that the artwork meets exemption requirements

Authorizes the Department of Revenue to adopt emergency rules to implement the act, with this authorization expiring June 30, 2017; effective date July 1, 2016