Arts and Entertainment

Newport Arts and Entertainment District

Rhode Island law provides for tax incentives for artists, writers, and composers who live and work in a designated area of Newport known as the Newport Arts and Entertainment District. These incentives are intended to develop an active artistic community, including artists in residence, to promote economic development, revitalization, tourism, employment opportunities, and encourage business development.

Specifically, the legislation provides three different kinds of incentives:

1. For artists who live and work within a specified district, any sale of work created within the district is exempt from state sales tax [RIGL 44-18-30B(6)].
2. For artists who live and work within a specified district, any income they receive from the sale of work they have created within the district is exempt from state personal income tax (as outlined in RIGL 44-30-1.1).
3. For gallery spaces located within the boundaries of a specified district, the sale of original, one-of-a-kind works of art are exempt from state sales tax, whether or not they were created within the boundaries of the arts district.

The Newport's Arts and Entertainment District comprises the following geographic areas of the city:

• Areas zoned as "General Business"
• Areas zoned as "Limited Business"
• Areas zoned as "Waterfront Business"
• Areas zoned as "R-3"
• Areas zoned as "R-10"

The City of Newport can provide either a Certificate of Residency or a Certificate of Location to interested artists, writers, or composers who reside or work within the boundaries of Newport's Arts and Entertainment District. Three types of evidence of residency or business location must be provided to obtain the applicable certificate. Inquiries should be addressed to: