Art Businesses and New York State Tax

July 31, 2017
Herrick, Feinstein LLP

2 Park Avenue

New York, NY

Herrick hosted the Art Law Committee of the New York County Lawyers' Association for a program regarding tax issues in art transactions. Jason Kleinman and Richard Graf from the New York State Department of Taxation and Finance discussed shipment of purchased artwork, common carriers, resale certificates, nexus, audit types and audit triggers.


  • Megan Noh, Partner, Cahill Cossu Noh & Robinson LLP
  • Irina Tarsis, Tarsis Law Firm and Center for Art Law


  • Richard Graf, NY Department of Taxation and Finance Auditor
  • Jason Kleinman, Herrick, Feinstein LLP