For a while, in Arizona, Artists and Sculptures did not have to pay
sales tax on their art work when sold at retail.
When I heard about the law I called the state to ask about my
situation. Because I made pottery (silver) I was classified as a
craft person and therefore would have to collect sales tax.
It did absolutely no good to explain to the tax guy that I created
my pottery using the same process that a sculpture used. I made
pottery and a sculpture made animals and humans. My pieces were made
one of a kind and were not reproduce. I started calling my pieces
sculptures and did not collect sales tax.
Since then the State has changed the law and all have to collect