Rhode Island has enacted two new sales and use tax exemptions on art and alcoholic beverages. Effective December 1, 2013, the entire state of Rhode Island will be deemed an art district. As a result, original and creative works by writers, composers, and artists that are sold in Rhode Island are exempt from Rhode Island sales and use tax. From December 1, 2013 through March 31, 2015, sales of wine and spirits by Class A licensees (package stores and liquor stores) are not subject to Rhode Island sales and use tax. (Advisory 2013-25, Rhode Island Division of Taxation, November 26, 2013)