Art Law Report

The New Domestic “Freeports”: Sales and Use Tax Opportunities and Risks

Posted by Nicholas O'Donnell on October 27, 2015 at 6:20 AM

Recent news of “Freeports” opening in Delaware prompts a review of what these facilities are for, what they are not for, and where collectors and dealers can get themselves into trouble. When used carefully there are meaningful tax efficiency opportunities, but no one should think that they are or can be a one-stop way to avoid sales tax in particular. Thoughtful planning is the key.

Read More

Topics: New Hampshire, Fritz Dietl, David Arendt, Delaware, Geneva, Oregon, Luxembourg, Pure of Love of Art Versus Mere Investment, Customs, Crozier Fine Arts, yco International Ltd., Sales & Use Taxes, Dennis Kozlowski, Delaware Freeport, Freeports, Alaska, Tax, Montana

About the Blog


The Art Law Report provides timely updates and commentary on legal issues in the museum and visual arts communities.

Meet the Editor

Learn more about our Art & Museum Law practice

Subscribe to Blog

Posts by Topic

see all