Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
195.0000 CONTAINERS AND LABELS—Regulation 1589
(a) IN GENERAL—NONRETURNABLE CONTAINERS
195.0080 Blood Collection and Blood Pack Units. The items in blood collection units and blood pack units, all of which form an integral, interconnected package, are exempt as nonreturnable containers pursuant to Revenue and Taxation Code section 6364 when sold to plasmapheresis centers and blood banks which use them to collect blood or blood components and then sell the blood or components together with the bags and tubing in which they are contained. Blood pack units may consist of a plastic bag or bags, tubing, and a needle. Two types of blood collection units supplied are: (1) a manual system which consists of a needle, multiple bags, a bag containing a saline solution, tubing, filters, grommets and a pooling bag and (2) an automated system which consists of a needle, a bag of citrate (anticoagulant), tubing, a plastic bowl containing a stainless steel centrifuge and a pooling bag.
Plastic bags and tubing sold to plasmapheresis centers are also exempt as nonreturnable containers when the centers use them to collect blood plasma or platelets and then sell the plasma or platelets together with the bags and tubing in which they are contained.
No exemption applies with respect to other items, including bags, tubing, needles, clamps and filters that are not sold by the blood banks and plasmapheresis centers together with the blood or blood components. 6/24/75; 10/30/89.
(Note: Opinion is superseded by section 6364.5 and Regulation 1589(b)(1), operative April 1, 1998.) (Am. 2000–2).