California Agrees with TTR; Purchases of Blood Containers Are Exempt From Tax

Tuesday, September 20, 2011

The California Board of Equalization (“BOE”) officially agreed to TTR’s request to exempt blood containers without limitation. Previously, the BOE reasoned that blood containers were only exempt from tax when purchased by a blood bank. TTR presented clear and convincing evidence that this limitation was not contemplated by the California legislature or the plain language of the statute and related laws. After nearly a year of support and correspondence with the state, the BOE agreed with TTR’s position that blood containers are exempt from tax, even when purchased by someone other than a blood bank.

TTR also presented a detailed listing of qualifying blood containers for the BOE’s approval. While the BOE agreed to extend the exemption to non-blood bank taxpayers, the BOE did limit the number of qualifying blood containers. In support of the limitation, the BOE presented fiscal information estimated at the time the blood container exemption law was created.

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