SUT-73 - Artists - Sales Tax Reporting and Filing

Artists are required to collect and remit sales tax on the sale of their artwork. Sales of objects of art are sales of tangible personal property and are subject to sales tax, regardless of whether they are sold by artists or art dealers.

Artists making sales in Tennessee should register their primary business location, which may the artist’s residence or studio. If the artist makes sales of their artwork at temporary locations elsewhere in Tennessee, the artist should collect sales tax at the state and local rate applicable to their business location and report all of these sales on the sales tax return for their business location.

If an artist only makes sales in Tennessee at flea markets, the artist should follow the guidance regarding flea markets in the Tennessee Sales and Use Tax Guide.

Reference: Tenn. Comp. R. & Regs. 1320-05-01-.06.

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