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WebJun 22, 2024 · Most states impose the obligation to collect the sales tax on the seller or the seller’s agent, such as an art dealer or auction house in the case of an art purchase. Unless an exception to the sales tax applies, the seller should collect this tax from the buyer and remit it to the applicable taxing authorities. WebThe Arts Tax is due at the same time as your Federal tax return (generally April 15). There is no extension to file or pay the Arts Tax. You can file and pay your Arts Tax or claim an exemption online, by mail, or in person. Online Arts Tax payments will post to your account on the next business day. WebJun 15, 2024 · In March, the IRS extended the deadline to file taxes in the United States to July 15, 2024, in response to the COVID-19 pandemic. As the new filing date approaches, we outline the most important recent changes to tax legislation affecting art collectors today—from a tax overhaul in 2024 to new legislation in response to COVID-19—and how … commonwealth oral surgery