Frequently Asked Questions
Are sales of one-of-a-kind pieces of art subject to Louisiana state sales tax?
Yes. The state sales tax rate for such transactions is 4.45%. Under the provisions of La.R.S. 47:305.57, "works of art" shall mean visual arts and crafts including but not limited to paintings, photographs, sculpture, pottery, and traditional or fine crafts. The Department of Culture, Recreation and Tourism may determine whether an item meets this definition as well as whether the item is an "original, one-of-a-kind" work.