Questions & Answers

What types of artistic work qualify for the subtraction for income derived within an arts and entertainment district?

Artistic work refers to an original and creative work, whether created, written, composed, or executed, that falls into one of the following categories:

  • A book or other writing;
  • A play or performance of a play;
  • A musical composition or the performance of a musical composition;
  • A painting or other picture;
  • A sculpture;
  • Traditional or fine crafts;
  • The creation of a film or the acting within a film;
  • The creation of a dance or the performance of a dance;
  • The creation of original jewelry, clothing, or design; or
  • Any product generated as a result of any of the categories listed above
Artistic work doesn't include any piece or performance created or executed for industry-oriented or industry-related production such as a commercial or advertising copy.

Artist work doesn't include tailoring services, clothing alterations, or jewelry repair.

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