Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
610.0000 WORKS OF ART AND MUSEUM PIECES FOR PUBLIC DISPLAY —Regulation 1586
(c) MUSEUM PIECES
610.4750 Sculpture. An artist sold a sailplane sculpture to a foundation for display at an airport at no charge to the public or city. The foundation did not purchase the sculpture for donation to any governmental entities or nonprofit organizations listed in Regulation 1586(c)(1). The foundation also does not operate a public museum under contract with a state or local governmental entity and the sculpture was not purchased for display in a museum. Under these facts, tax applies to the sale of the sculpture to the foundation. 10/16/96.