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TIP # 99 (A) 01-29
DATE ISSUED: 7/15/99

Works of Art Donated to Educational Institutions Now Qualify
For Exemption from Sales and Use Taxes

Effective July 1, 1999, the purchase or import of works of art by any person is exempt from sales or use tax if the work of art was purchased or imported exclusively for donation to an educational institution.  To qualify for this exemption, title to the work of art must be transferred to the educational institution; however, the work of art may remain in the possession of the donor or purchaser after such title is transferred.

The educational institution taking title to the donated work of art must make the title documents available to the Department of Revenue upon request.  The dealer or importer must retain documentation sufficient to support this exemption.

For more information

References:
Ch. 99-238, L.O.F.
S. 212.08(7)(dd)3., F.S.