Indiana doesn't have business taxes, but anyone doing business on contract with a public entity in the state has to get a state business license. It's inexpensive, $50 or less. And of course artists have to pay state, local, and federal income taxes. 

Julia Moore (mobile)

On Fri, Jul 26, 2019, 11:20 AM Beth Tobey <> wrote:

If they do business in the City they need a business license (tax) and also much pay sales tax (9.25%) on the work they sell.


I’ve attached our business license which lays out the fee schedule.


The reality, of course, is that many artists do not do this. Many don’t even know they are supposed to do this.


Also, many artists get paid via partnering/trading services.




From: [] On Behalf Of Pierson, Jeff
Sent: Friday, July 26, 2019 8:12 AM
Subject: Taxation on artists


Does your city government tax artists?


The City of Charleston treats artists as independent contractors. They have to register as a business($20/YR), pay city service fee ($156/YR), and B/O tax (1% of earnings)


How does this compare to your municipal taxes/fees?





email logo

Jeff Pierson  | Director | Office of Public Art

915 Quarrier Street

Charleston, WV 25301

Phone: 304-348-8000 EXT 306






CONFIDENTIALITY NOTE: This e-mail and any attachments are confidential and may be protected by legal privilege. If you are not the recipient, be aware that any disclosure, copying, distribution or use of this e-mail or any attachment is prohibited. If you have received this e-mail in error, please notify us immediately by returning it to the sender and delete this copy from your system. Thank you for your cooperation.   ­­  

To unsubscribe from this list please go to

To unsubscribe from this list please go to