One other tax aspect to keep in mind is that in many states (unless there is an exemption in the tax code), artists may be responsible for sale or use tax on public art commissioned by private developers.  This is something that can come as a huge and very unpleasant surprise—especially for those who’ve worked in public art in the public sphere where there is generally an exemption.  Commissioning parties need to understand this tax requirement as well and understand that whether it comes out of the art budget or is in addition to the art budget, it needs to be referenced in the commissioning agreement and should not be a surprise bill for the artist down the road.

Sarah

Sarah Conley Odenkirk

ArtConverge

6253 Hollywood Blvd., Suite 201

Los Angeles, CA 90028

Office:  323.499.1144 
Cell:  310.990.9581

www.artconverge.com

On July 26, 2019 at 8:33:27 AM, Julia Muney Moore (jmoore@indyarts.org) wrote:

Forgot to say that the business license only has to be paid once. It's not annual.

On Fri, Jul 26, 2019, 11:30 AM Julia Muney Moore <jmoore@indyarts.org> wrote:

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 <btobey@cityofsantacruz.com> 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.

 

Beth

 

From: public_art_network@americansforthearts.simplelists.com [mailto:public_art_network@americansforthearts.simplelists.com] On Behalf Of Pierson, Jeff
Sent: Friday, July 26, 2019 8:12 AM
To: public_art_network@americansforthearts.simplelists.com
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?

 

Thanks

Jeff

 

	Jeff Pierson  | Director | Office of Public Art 915 Quarrier Street Charleston, WV 25301 Phone: 304-348-8000 EXT 306 www.charleston.gov   www.publicartcharleston.org

 

 

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