Artists do not enjoy a particular tax status. However, the federal government subsidizes the arts and the employment of artists by making cultural contributions tax deductible.
Royalties and tax system
Royalties are treated as taxable income.
Exemptions or special provisions on cultural products
Temporary importation is allowed under coverage of the ATA Carnet, which simplifies the Customs formalities involved in temporarily importing goods into the U.S. and other countries. The ATA Carnet service is available to travelling professionals including artists and entertainers.
More information: United States Council for International Business
Commercial samples, professional equipment and advertising material can be imported into the United States by a non-resident. Other countries also permit the use of a carnet to import other: ordinary goods such as computers, tools, camera and video equipment, wearing apparel; and extraordinary goods such as circus animals and the New York Philharmonic’s equipment.
Special tax regime for cultural products
The ATA Carnet temporary importation rules allow the importation of certain kinds of goods without the payment of customs duty. This includes, but is not limited to cultural imports.
Customs duties agreements
The U.S.A. is a signatory to the Customs Convention on the ATA Carnet for the Temporary Admission of Goods, which has a membership of over sixty countries.
Compare these advantages with those enjoyed by other professions.
Law or regulations governing these matters: the ATA Carnet is available to most commercial temporary imports, and thus any advantages are not limited to cultural imports.
The legislative provisions for imports are contained in U.S. Code Title 19 - Customs Duties: see U.S. Code
Source : Theatre Communication Group, US center of the International theatre Institute, 2005.