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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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610.0000 Works of Art and Museum Pieces for Public Display—Regulation 1586
Annotation 610.0600
(a) In General
610.0600 Flower Designs. A flower artist was hired to create flower designs for a museum for its non-profit auction. The artist sold centerpieces, large shapes, and a ladies room arrangement. The exemptions for the sale or purchase of works of art or museum pieces by or for donation to museums is provided by sections 6365 and 6366.3 and Regulation 1586. To qualify for exemption, the property in question must meet the definition of "art" contained in Regulation 1586 (b)(1) and be purchased to become part of a permanent collection of the museum. Regulation 1586 (c)(1)(b).
The flower designs were created with fresh flowers. A floral design which is only a display of fresh flowers is not "art" within the meaning of the sales tax exemption statute. Even if the "flower art" met the definition of "art" this particular display was not purchased to become part of the museum's permanent collection but to decorate certain rooms. The sale is subject to sales tax measured by all amounts paid to the flower artist. 9/6/90.