I am a new owner of an Art Gallery and Frame Shop. Can anyone point me in the right direction for consignment sales. How do I handle the accounting end of it. Do you take any taxes out of the money that is paid to the artist. What is the standard percentage the gallery takes. How do you handle it if a piece is bought, then a check is written to the artist, but then the piece is returned by the customer. Any additional information would be greatly appreciated.