Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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495.0000 SALE

Annotation 495.0040


495.0040 Blood. The rule exempting sales of human blood or blood plasma for use in transfusions, also includes sales of products made from human blood without addition of other chemicals or products, except in minute amount for preservative purposes, provided the product in question is administered through injection into the blood stream. 1/28/55.