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BTLG Table of Contents > Sales and Use Tax Annotations > W > 610.0000 Works of Art and Museum Pieces for Public Display > Annotation 610.1750

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610.0000 Works of Art and Museum Pieces for Public Display—Regulation 1586

Annotation 610.1750

(b) Original Works of Art

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610.1750 Works of Art. An artist is the retailer of art work which is classified as a "fixture." Accordingly, an original work of art sold to a city and displayed in an area open to the public in a building is exempt pursuant to section 6365 notwithstanding that it is an improvement to realty. On the other hand, if the artwork is integrated into a building so as to become an integral and inseparable part of a building, such as a mosaic applied on a wall piece by piece, the artwork is "material." In this case the artist is the consumer of the material and must pay sales or use tax on the material. 7/24/90.