That answer is a yes and a no.
It's yes, if you make art that is sold to the end user. This would be where someone bought a painting or you did a wall mural. That customer is the end user.
The NO is in the case of foing art for screen printers.
Your customers ( screen printers) that are going to re-sell the art on tees, does not get charged.
Your Tee shirt customers (that are not re-selling) do get charged tax....but on the total or you could charge it itemized I guess. It all adds up the same.
If you do shirts for a restaurant that I'd selling the shirts at retail, they do not pay tax.
(in all cases) where someone is re-selling and not paying a tax., they ALL must have a up to date Tax I'D certificate. If it's from last year, it doesn't count. If ghetto can't find it, it doesn't count.