FL S1644

Exempts the first $10,000 of the sales price from sales and use tax for original works of art signed by the artist and sold by or on behalf of the artist, provided the work is not numbered and the sales price equals or exceeds $1,000.

Defines "original work of art" as one-of-a-kind pieces created through human creative skill and imagination, valued primarily for beauty or emotional power and artistic importance, limited to paintings, sculptures, crafts, etchings, pottery, ceramics, silkscreens, hand-blown glass, and installation art.

Excludes from the exemption architecture, literature, music, theater, films, dance, performance arts, posters, lithographs, numbered prints, photographs, jewelry, artifacts, furniture, designer clothing, plants, food, floral arrangements, light installations, and other collectibles.

Requires dealers to sign a certificate under penalties of perjury attesting that the work of art meets exemption requirements.

Authorizes the Department of Revenue to adopt emergency rules to implement the act, effective July 1, 2016.