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Debra,
As a fellow Arizonan, this is what I understood (as copied and pasted from the Arizona Department of Revenue site - Transaction Priveledge tax information)about sales tax laws for commissioned work.
Clearly it states that commissioned work is not subject to sales tax. Of course it does not apply to income tax - we pay that.
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ARTISTS
Sales of original artwork by the artist are subject to the tax in accordance with Arizona Administrative Code R15-5-151. Exceptions in the rule are commissioned artwork or casual sale by an individual artist.
"Commissioned artwork" is defined as a custom, one-of-a kind art creation made by the individual artist pursuant to the particular requirements of a specific purchaser.
"Casual sale" is defined as an occasional transaction of an isolated nature made by a person who is not engaged in the business of selling, within or without the state the same type or character of property as that which is sold.
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Other states may have similar clauses pertaining to artists.
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