Just in time for the 2013 holiday season, Rhode Island is elimintating the state tax on artwork and liquor. Starting Dec. 1, the sales tax for any original or limited edition works of art was eliminated as the state launches a first-in-the-nation statewide arts district. Additionally, starting Dec. 1, wine and spirits purchased from a liquor store in Rhode Island will no longer carry a 7-percent sales tax, but beer and other alcoholic beverages will. State Tax Administrator David M. Sullivan says the tax relief should help spur sales and boost the state’s economy at an important time for retailers. Art must be limited or original work, and does not have to be made in Rhode Island but does have to be sold there.

That includes “a book or other writing, a play, a musical composition, a painting, a print, a photograph, a sculpture, the creation of a film, the creation of a dance, and traditional crafts and fine crafts,” according to the division.

“Fine art photography” will also qualify, but commercial photography such as wedding photos will not qualify.