SECTION 1. Section 6 of Chapter 64H of the General Laws, as most recently amended by section 122 of chapter 165 of the acts of 2014, is hereby further amended by adding the following paragraph:-
(yy) Sales of original works of art. For the purposes of this section, an “original work of art” is limited to, a painting, drawing, print, photograph, giclee, limited editions lithograph, graphic design or other like picture; a work of sculpture, etching, ceramic, clay, glass, fiber, leather, metal, wood, mixed media, or silk screen, as well as crafts, made by the hand of the artist or under the artist’s direction which is not intended for mass production.
This section only applies to sales by any individual who has a principal place of business situated in the Commonwealth of Massachusetts and to sales of individual original works of art of not more than $5,000.
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