(a) Se eximen del pago de contribuciones sobre ingresos, hasta la suma de seis mil (6,000) dólares anuales, los ingresos recibidos por un artista o escritor por concepto de su producción artística, de artesanías puertorriqueñas o literaria.
(b) Los ingresos sujetos a exención contributiva a que se refiere el inciso (a) de esta sección, incluyen los beneficios recibidos por concepto de derechos de autor o derechos de compositor, premios otorgados en concursos o certámenes de literatura, arte o composición de música culta; premios otorgados en exposiciones o ferias internacionales de artesanías; venta de libros, folletos, cuadernos o artículos sobre temas educativos, históricos, artísticos, científicos o culturales; y venta de pinturas, dibujos, grabados, serigrafías, murales, mosaicos, vitrales, esculturas y otros objetos o piezas de categoría artística.
(c) En los ingresos sujetos a exención contributiva a que se refiere esta sección, y salvo el caso de venta por un artesano de las artesanías puertorriqueñas producidas por él, no se incluyen los ingresos derivados de la producción o venta de arte comercial, literatura comercial o música comercial, ni los sueldos, salarios o bonificaciones recibidos en concepto de labor literaria, artesanal o artística.
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