•Admissions and Amusement Tax Exemption: Any admission or amusement fees levied by an Arts & Entertainment Enterprise or a Qualifying Residing Artist are exempt from the Admissions and Amusement Tax. Businesses must qualify for the exemption and notify the Maryland’s Comptroller’s Office in order to be eligible. For A&A questions, call 1-800-638-2937 or email taxhelp@comp.state.md.us with your business name, address and your nine-digit federal employer identification number (FEIN) or eight-digit Maryland central registration number (CR) in your message. •Income Tax Subtraction Modification: A “qualified residing artist” who lives in Maryland and sells “artistic work” in any of the 25 A&E Districts throughout the State is eligible for the income tax subtraction modification on income derived from their in-district sales (for performing artists, this includes income derived from performances in a district; for all “qualified residing artists”, this includes internet sales originating in a district.)  Tax Form 502AE, Subtraction for Income Derived within an Arts and Entertainment District, along with instructions of who may file and qualifying guidelines, may be found here.
•Property Tax Credit: A 10-year credit reduces the increase in the town property tax that occurs when the assessment increases after partial or complete renovation of a building. The credit is available for new construction or renovation of certain buildings that create live-work space for artists and/or space for arts and entertainment enterprises.