Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 11 - Exemption of Sales by Writers, Composers and Artists (280-RICR-20-70-11)
Section 280-RICR-20-70-11.5 - Definitions

Universal Citation: 280 RI Code of Rules 20 70 11.5

Current through September 18, 2024

A. "Art gallery" means a room or building devoted to the exhibition of works of art, or an institution or business exhibiting or dealing in works of art. This definition also includes temporary spaces devoted to the exhibition of works of art or dealing in works of art, such as "pop-up galleries" or art festivals.

B. "Council" means the Rhode Island Council on the Arts.

C. "Individual" means any person, partnership, association, corporation, estate, trust, fiduciary, limited liability company, limited liability partnership, or any other legal entity.

D. "One of a kind" means the creation of a solitary work, conceived and produced by the artist or author or under their direction, not intended for multiple or mass production.

E. "Limited edition" means the creation of a solitary work, conceived and produced by the artist or author under their direction, which is intended for limited reproduction, signed and numbered by the artist.

F. "Principal place of business" means the primary location where a taxpayer's business is performed. The principal place of business is generally where the business's books and records are kept and is often where the owner/head of the firm or top management is located.

G. "Resident of" or "Residing in" means a writer, composer or artist who:

1. Is domiciled in the state, or

2. Is not domiciled in the state but maintains a permanent place of abode in this state and is in the state for an aggregate of more than one-hundred eighty-three (183) days of the taxable year.

H. "State" means within the exterior limits of the state of Rhode Island and includes all territory within these limits owned by or ceded to the United States of America.

I. "Work" means:

1. An original and creative work, whether written, composed or executed for "one of a kind or limited edition" production and which falls into one of the following categories:
a. A book or other writing;

b. A play;

c. A musical composition;

d. A painting, print, photograph or other like picture;

e. A sculpture;

f. Traditional and fine crafts;

g. The creation of a film;

h. The creation of a dance.

2. "Work" also includes any product generated as a result of any of the above categories.

3. This definition does not apply to any piece or performance created or executed for industry oriented, commercial or related production. A commercial use includes the hiring of a photographer to take a photograph, as opposed to purchasing a one of a kind scenic photograph taken by a photographer held out for sale.

Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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