If a qualifies artist has a company in the district that reproduces another artist’s work, does the income from the sales of the reproductions qualify for the modification?

TG § 10-207(v)(2) provides that the income eligible for the subtraction modification is the amount of income derived from the publication, production, or sale of an artistic work that the artist wrote, composed, or executed in the arts and entertainment district. TG § 10-207(v)(1) provides that in that subsection, “artistic work” has the meaning stated in Article 83A, § 4-701 of the Code, which is “an original and creative work, whether written, composed, or executed, that falls into one of the following categories:…” A reproduction is not an original work; therefore, a reproduction is not an “artistic work” for the purposes of TG § 10-207. Income from the sale of a reproduction is not income derived from the sale of an “artistic work”; therefore, income from the sale of a reproduction does not qualify for the subtraction modification under TG § 10-207(v)(2).

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