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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > T > 540.0000 Tangible and Intangible Property > Annotation 540.0110

Sales and Use Tax Annotations


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T

540.0000 Tangible and Intangible Property

Annotation 540.0110

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.