Effective January 1, 2007, certain leased original works of art are exempt from California sales and use tax. Specifically, the exemption applies to works of art that are leased from one nonprofit organization to another nonprofit organization for a period of 35 years or more. The definition of “original work of art” was expanded to include costumes, dress, clothing and personal adornment. (Special Notice L-160, California State Board of Equalization, December 2006)