2014 Kentucky Revised Statutes
CHAPTER 139 - SALES AND USE TAXES
139.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale.

Download as PDF 139.125 Procurement, processing or distribution of blood or human tissue deemed service and not sale. The procurement, processing, distribution or use of whole blood, plasma, blood products, blood derivatives and other human tissues such as corneas, bones or organs for the purpose of injecting, transfusing or transplanting any of them into the human body is declared to be, for all purposes, the rendition of a service by every person participating therein and, whether or not any remuneration is paid therefor, is declared not to be a sale of such whole blood, plasma, blood products, blood derivatives or other tissues, for any purpose, subsequent to enactment of this section. History: Created 1968 Ky. Acts ch. 85, sec. 1.