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Art and entertaiment districts


Pacun

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MD has some Art and Entertaiment districts. They are districts of several blocks and artist who live, produce and "sell" art or entertainment within the district are not taxed on that income at the state and city/county level.

I believe a lot of states have that kind of tax breaks. Does anyone (on this forums) keep records of those districts in case you have to prepare taxes for an artist who happens to live, produce and "sell" there? Are we expected to know all of that or expect that our client tells us "I am an artist and we live in an art and entertainment district"?

Technically, someone who lives in an A&E district and teaches dance or music at home will not pay any state taxes.

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