This discussion also raises issues around whether the art is temporary or becomes a permanent part of a building’s infrastructure, and if the commissioning body is tax-exempt, correct? I know I’ve faced those issues here in Minnesota.

From an artist’s perspective, it would be very helpful if the public art commissioning body would give artists (especially emerging ones) a “heads up” on the particular state’s taxing requirements. Although, I do understand if they  (commissioners) feel like it’s not their responsibility. 

Kindly,
Stacia



Stacia Goodman, Lead Artist
Phone: 612.718.7946
stacia@staciagoodman.com

Website: StaciaGoodmanMosaics
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On Jul 26, 2019, at 11:57 AM, Crystal Young-Otterstrom <cyo@utculture.org> wrote:

No corporate income tax in utah but they must register as a business and art transactions are not exempt from sales tax unless it is a nonprofit gallery. 


Crystal Young-Otterstrom
Executive Director // Utah Cultural Alliance

801.652.0737 // cyo@utculture.org
254 W 400 S #302 SLC, UT 84101

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On Fri, Jul 26, 2019 at 10:11 AM Sarah Conley Odenkirk <Sarah Conley Odenkirk > wrote:
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

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

 

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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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