Great news from Rhode Island.
As of December 1, 2013, The State of RI has eliminated the 7% sales tax for original works and limited signed reproductions for artists & photographers.
This also extends to craftspeople, writers, musicians, dancers & so-forth. Basically any form of art or something created by hand, just nothing that's mass-produced. Galleries, museums & shops that sell original art are also exempt.
For artists who live & work in RI, you must first have a valid sales tax number in good standing. You can then file a Certificate of Exemption. There is no fee for this filing, and you only have to do it once.
For out-of-state artists who come to art festivals you too will be exempt. The festival itself will hold the exemption. You'll still have to file & pay $10 for a temporary sales tax permit. At the end of the show, you file your sales (same as always) only now with sales tax collected marked as "zero." Hooray!
Ironically, Rhode Island also eliminated the sales tax on wine & liquor. Guessing art show openings should be much more fun now!
If anyone has any questions, you can email me & I'll try to help. Cheers everyone.