Cris:

I don't know what the situation is in the USA but in the UK it is (as
always!) the TAX MAN who decides!  Anything more than 100 years old is
exempt from Value Added Tax (sales tax) - except on the dealer's profit
margin; anything other than books (which are exempt from VAT anyway) under
100 years old is taxable at the full 17 1/2 % of the actual sale price.

The leading London antiques fairs have authentication etc. committees
which try to enforce the 100 year rule (except in the case of works of
art), though less discerning local antique fairs and shops are often
found with Art Deco of the 1920s and 1930s, and even so-called
"collectables" of the 1950s, 1960s or even more recent times!

Patrick J. Boylan
City University, Frobisher Crescent, Barbican, London EC2Y 8HB, UK;
phone: +44-171-477.8750, fax:+44-171-477.8887; e-mail: [log in to unmask]
World Wide Web site: http://www.city.ac.uk/artspol/index.html


On Wed, 18 Dec 1996, Christine Wolf wrote:

> Date: Wed, 18 Dec 1996 09:26:04 -0600
> From: Christine Wolf <[log in to unmask]>
>
> This is a question on a personal note.  I recently bought an oak table and
> six chairs and I'm wondering if anyone can tell me what criteria make
> furniture antiques?  For example, how old does it have to be?  I know there
> are good quality antiques and poor, but at the moment I just need the basic
> criteria.
>
> Thanks in advance and happy holidays to all!
>
> Cris Wolf
kk