Section 130. Artists and art dealers

Latest version.

A. Generally. Sales of objects of art, including paintings, sculptures and models, are sales of tangible personal property. The total charge for the property, including any labor or other components of such charge, is subject to tax.

B. Sales by prisoners. The tax does not apply to sales by prisoners confined in state correctional facilities of artistic products personally made by such prisoners.

Historical Notes

Derived from VR630-10-8.2; added July 1, 1969; revised August 1, 1983; January 1, 1985.

Statutory Authority

§§ 58.1-203 and 58.1-609.1(11) of the Code of Virginia.

                    
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