According to a law enforcement official, Mr. Hurst had the art shipped commercially to a home he owned in Colorado.
Objects of art shipped from overseas are routinely held in such bonded warehouses until the owner claims them or arranges for their delivery elsewhere, the police said.
But that requirement vanishes if a client does not reside in the state where the art is sold, like New York, and instead has the art shipped elsewhere.
The Transportation Security Administration has mandated that beginning on Aug. 1, all items shipped as cargo on commercial passenger airplanes — estimates are that as much as 20 percent of art shipped around the world travels this way — will have to go through airline security screening.
The Gagosian case, by contrast, involves enforcement against more traditional sellers and a different form of "affiliate". New York's Attorney General alleged that from 2005 to 2015, Pre-War Art sold and shipped art worth approximately $40 million to customers in New York without collecting or remitting New York sales tax.
Mr. Degn, 39, is the director of special projects at Atelier4, an art shipping company in Brooklyn.
After checking out all the items in this store, shoppers can head over to the Maritime Gallery, which sells marine art, ship models, scrimshaw and sculpture.
It will be interesting to see what happens when a €150m art ship is floated into a town of 35,000 people that doesn't even have a cinema.
Integrated Fine Art Solutions is a relatively small player in art shipping but it has high-profile clients, including the Ullens Center for Contemporary Art — one of China's best-known museums — and it handles major international art fairs in Hong Kong and Shanghai.
The show in West Orange, N.J., uncovered a beautifully carved cake board, bought for $15 at a house sale, that was signed by John Carver, a well-known craftsman, and worth $8,000 to $12,000; a turn-of-the century folk art ship model that was bought for $175 turned out to be worth $5,000 to $7,000, and a portrait of a Newark fire captain dating from 1852 was estimated to be worth $4,000 to $6,000.
Fine art shipping companies are the only responsible choices for art dealers and collectors to use to ship art.
