Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
540.0000 TANGIBLE AND INTANGIBLE PROPERTY
540.0110 Cadaveric Tissues—Transfers. California sales tax does not apply to fees charged with respect to transfers of human cadaveric tissues to surgeons for transplantation. Such transactions are not regarded for California sales and use tax purposes as sales of tangible personal property. 4/3/96.