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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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S
495.0000 Sale
Annotation 495.0051
(a) In General—Definition
495.0051 Blood and Tissue Banks. Revenue and Taxation Code section 33 provides that "Human whole blood, plasma, blood products, and blood derivatives, or any human body parts held in a bank for medical purposes, shall be exempt from taxation for any purpose." Section 33's requirement that property be held in a bank for medical purposes applies only to human body parts and does not apply to human whole blood, plasma, blood products, or blood derivatives, even when the sale is made by an entity other than a licensed blood bank.
For purposes of section 33, "human body parts" means any portion or part of the human body, including any human cell, group of cells, tissue or organ, eye, bones, skin, arteries, sperm, blood, other fluids, and any derivative portions thereof, including, for example, proteins (inclusive of enzymes). "Bank" means a facility that lawfully exists as a repository for human body parts, including any facility operated as a medical, research, or scientific institution that lawfully maintains inventories of human body parts. "Medical purposes" includes autopsy, biopsy, training, education, or other diagnostic, investigation or research activities, in support of medical science. (6/18/2010) (2011–1)