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Epstein File EFTA01787039: Museum and Painting (DS10)

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This document discusses New York Department of Taxation and Finance opinions regarding art lending for museum display and tax implications. It references considerations for transporting valuable, fragile artwork such as sculptures and paintings that require specialized packing and care.

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The New York Department of Taxation and Finance =as opined that lending art for display at a 1 2 **museum** in New York is 'use' that =ould trigger the tax
Excerpt 2
For example, if you are buying a =aluable, fragile piece of art, like a sculpture or large **painting**, =hich needs to be packed with extraordinary care and

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