HOUSE DOCKET, NO. 3268 FILED ON: 1/20/2017
HOUSE . . . . . . . . . . . . . . . No. 3351
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The Commonwealth of Massachusetts
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PRESENTED BY:
Paul A. Schmid, III
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act promoting Massachusetts artisans.
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PETITION OF:
Name: | District/Address: | Date Added: |
Paul A. Schmid, III | 8th Bristol | 1/20/2017 |
Jennifer E. Benson | 37th Middlesex | 1/26/2017 |
Josh S. Cutler | 6th Plymouth | 1/24/2017 |
Carole A. Fiola | 6th Bristol | 1/23/2017 |
Mary S. Keefe | 15th Worcester | 2/2/2017 |
Michael O. Moore | Second Worcester | 2/3/2017 |
Alan Silvia | 7th Bristol | 1/23/2017 |
Bruce E. Tarr | First Essex and Middlesex | 2/3/2017 |
Chris Walsh | 6th Middlesex | 1/30/2017 |
HOUSE DOCKET, NO. 3268 FILED ON: 1/20/2017
HOUSE . . . . . . . . . . . . . . . No. 3351
By Mr. Schmid of Westport, a petition (accompanied by bill, House, No. 3351) of Paul A. Schmid, III and others relative to taxation on sales of artwork created by artisans. Revenue. |
The Commonwealth of Massachusetts
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In the One Hundred and Ninetieth General Court
(2017-2018)
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An Act promoting Massachusetts artisans.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Section 6 of chapter 64H of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by adding after paragraph (xx), the following paragraph:-
(zz) Sales of artwork created by an artisan in the commonwealth; provided however, such sales shall not be exempt unless: (1) the sales are made to retail buyers by the artisan of the artwork or the artisan’s dealer; (2) the artwork bears the original written signature of the artisan; (3) the artisan of the artwork, and any artisan’s dealer selling such artwork, shall have first obtained a valid certificate as an artisan artwork seller from the commissioner; and (4) the artisan or artisan’s dealer when selling artwork keeps a record of each sale which includes the sales price, purchaser’s name, sales date and description of the artwork.
As used in this paragraph, the following words shall have the following meanings:-
“Artisan”, shall mean an individual who is a resident of the commonwealth and engages in the part-time or full time vocation as an artist.
“Artisan’s dealer”, shall mean an individual or other entity that has a business located in the commonwealth, that acts as a sales agent, auctioneer, or consignee for the artisan, and in such capacity offers for sale or sells artwork created by the artisan, to retail buyers, provided the artisan and the artisan’s dealer have first entered into a written agreement that (i) establishes the authority of the artisan’s dealer to act on behalf of the artisan as a sales agent, auctioneer or consignee, and (ii) identifies the specific artwork created by the artisan covered by the agreement.
“Artwork”, shall mean an original and distinct tangible object created primarily as art by the skilled hand of an artisan, which is fine art and such other art that comprises a craft, painting, engraving, pottery, ceramic, blown glass, sculpture, drawing, sketching, stained glass, wood burning and wood carving, and fine art photography not performed as a service or a commissioned work; and shall include limited art reproductions of the original art object. Such artwork shall not include the retail value of any frame, stand, or case that is attached to, or separate from, the art object, other than inconsequential elements or items used to hang or display the artwork.
“Limited art reproductions” shall mean a limited number of reproductions of the original artwork is created by the artisan or another person on behalf of, and under the direct supervision of the artisan; provided, (i) each reproduction bears the original artisan’s signature and a distinct item number with the total number of such items reproduced, (ii) the reproduction was created primarily as art, (iii) the art reproduction is a derivative copy of the original and distinct artwork created by the artisan, including photograph reproductions of original, non-photography type artwork, and (iv) the reproduction was created in the commonwealth. A reproduction of original artwork created by another person under the direct supervision of the artisan shall for the purpose of this exemption, be considered the creation of the artisan.
The commissioner shall promulgate regulations for the implementation of this paragraph.