- Artwork produced and sold by qualifying residing artists in any Maryland A&E District is exempt from Maryland and local income tax. This includes work sold online and shipped from within the district. Share the Info.
- Admission & Amusement tax for live performances and other arts-related events that charge an admission fee may be waived in A&E Districts.
- Real property tax credits are available on the improvements made to properties for arts-related purposes. This includes new construction. See the section “For Property Owners” at the below tab for more details.
A “qualifying residing artist” is defined as an individual who:
- Owns or rents residential property in the County where the A&E District is located; and
- Conducts an arts or entertainment-related enterprise within the A&E District; and
- Derives income from the sale or performance of an artistic work within the A&E District (excluding adult entertainment) that the individual wrote, composed, or executed, either solely or with one or more other individuals.
An “arts or entertainment-related enterprise” is a for-profit or nonprofit entity dedicated to the visual or performing arts.
An “artistic work” means original and creative work, whether written or composed, or executed, that falls into one of the following categories:
- Book or other writing
- Play or the performance of a play
- Musical composition or performance of a musical composition
- Painting or other picture
- Traditional or fine crafts
- Creation of a film or acting in a film
- Creation of a dance or performance of a dance
“Artistic work” includes any product generated as a result of any of the categories listed above. An artistic work does not include any piece or performance created or executed for industry-oriented or industry-related production, such as a commercial or advertising copy.