Included in the state’s definition of artistic works are
- a book or other literary product,
- a play or performance of a play,
- a musical composition or performance,
- a painting or other picture,
- a sculpture,
- traditional or fine crafts,
- the creation of a film or acting in a film,
- the creation or performance of a dance,
- the creation of original jewelry or clothing design.
This tax benefit applies only at the state level; artists continue to pay the full amount of federal income tax. To take advantage of the program, artists submit Maryland State Tax Form 502AE when they file their state income-tax returns.