In the early 1960's, a U.S, law was passed stating that art/ paintings could be bought from other counties and no tax would be charged. That is just the first step of a great fraud.
In China, they have artists turning out paintings like an assembly line. I was told this directly from a man who use to go there and buy a huge load of paintings for pennies on the dollar, ship them here tax free, and sell them in so called Starving Artist Shows, etc. He also had a warehouse full of Asian paintings and frames.
I have been opposed to this for many years. The original intent of the tax free status was to promote art, not to allow someone to run a business or have an unfair competition with other artists.
Those who buy assembly line art by the ship load should have a heavy tax put on them.