In many states, including New York, sales tax is a destination tax: the duty to pay the tax to a state is determined based upon the point where the artwork is physically delivered to the buyer or the buyer’s designee. While liability for sales tax ultimately rests on the buyer, the dealer who has delivered the work of art typically acts as a trustee for the state and is required to collect the sales tax and remit it to the state. In this role, the dealer may also become personally liable for the tax.
Source: withersworldwide.com
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