Tax Incentives for Artists in the Arts and Entertainment District of Providence:
The tax incentive program is designed for artists who are living within the Arts and Entertainment District boundaries and selling their work there, granting them state income tax exemption on all personal income from the sale of their art and allowing their work to be sold tax-free.
Arts and Entertainment District Boundaries: Economic zone in the downtown area of Providence, bounded by Pine Street to the southeast, Dorrance Street to the northeast, Sabin Street to the northwest, the West End and Empire Street to the southwest.
Map of Downtown Arts and Entertainment District
Applications: Applications for income tax and sales tax exemption can be obtained from the Rhode Island State Tax Administrator at (401) 222-3053. Applications and proof of residency in the tax district must be submitted before the art can be assessed.
Assessment of Art: The Tax Administrator will send out an evaluator from the Rhode Island State Council on the Arts to assess the artwork and determine whether it qualifies as “one of a kind” and “limited,” the guidelines of which are outlined in the state legislation under
Also, Please note that:
- Productions may not be done for the purpose of industry (freelance journalism, graphic design, etc.)
- Income to performers and technical personnel who aid in the production of a stage performance are not exempt from taxation, even if the individual is living and working in the District.
- The tax exemption is on works sold and only the recipient of the commission for the original work is eligible for the tax incentive.
- For sales tax exemption, the work MUST be produced and sold in the district, and for income tax exemption, the artist MUST be living in the Arts and Entertainment District.
For more information:
Rhode Island State Council on the Arts
One Capitol Hill
Providence, RI 02908
(401) 222-3050
http://www.arts.ri.gov/artsdistricts.htm
City Hall Contact Information & Hours
Providence City Hall
Phone: (401) 421-7740 · TDD (401) 751-0203
25 Dorrance Street, Providence, RI 02903
Hours
Monday thru Friday 8:30am to 4:30pm
