17 NCAC 07B .1406          BLOOD PRODUCTS: BODY TISSUE

Transactions involving the procurement, processing, distribution or use of whole blood plasma, blood products, blood derivatives and other body tissue or organs that are to be injected, transfused or transplanted into the human body are deemed to be services and any charges therefor are exempt from sales or use tax pursuant to the provisions of G.S. 130A‑410.

 

History Note:        Authority G.S. 105‑164.3; 105‑262; 105‑264; 130A‑410;

Eff. February 1, 1976;

Amended Eff. July 1, 1989; September 14, 1977.