Section 280-RICR-20-70-11.8 - Individuals, Legal Entities or Galleries with Exemption for Artistic Works Granted Prior to December 1, 2013A. Individuals, legal entities or galleries with an exemption for artistic works granted prior to December 1, 2013 are required to re-apply as required under § 11.7 of this Part for a Certificate of Exemption on a form prescribed by the tax administrator in consultation with the council.B. The tax administrator shall require a writer, composer, artist, or the operator of an art gallery to submit an annual certified accounting of the total amount of revenue from the sale of art, the number of works sold, the type of work sold (i.e. book, painting, print, photograph, sculpture, etc.) and the date of sale. Failure to file such a report may, in the sole discretion of the tax administrator, terminate any further eligibility for the exemption of the writer, composer, artist or art gallery. 280 R.I. Code R. § 280-RICR-20-70-11.8