Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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495.0000 SALE

Annotation 495.0045


495.0045 Blood Banks. The transfer of blood by a blood bank for a consideration is a sale within the meaning of section 6006(a). The sale, however, is exempt under section 33. The blood bank is not a "seller" within the meaning of section 6014 since the sale of blood is not a sale of property "of a kind the gross receipts from the retail sale of which are required to be included in the measure of the sales tax." Accordingly, a blood bank is not required by section 6066 to hold a seller's permit solely by reason of its sales of blood. Anticoagulants which are an integral part of the blood are in the same class as the blood itself for sales and use tax purposes. 9/29/71.