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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.1185

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.1185

(a) In General—Activities Constituting Contracting or Making of Improvements

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190.1185 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.