As an artist, do I have to pay sales tax on direct sales?

Q: I am an artist who has been filing as a hobbyist, but for 2003 will switch to filing a Schedule C. Do I have to pay sales tax on sales I make directly (not on consignment), or just income tax? —Susan, Belmont

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: That is a question for a state tax authority, but if you are selling your art on a regular basis, I believe that you must charge the buyer sales tax and pay it over to the state. You will need to register with the state using a TA-1 (use the Dept. Of Revenue's web site, accessed through the state web site) and, under their latest rulings, you will need to arrange for electronic funds transfer for the sales tax that you collect.