Human Tissue Services Not Taxable in North Carolina

Monday, February 5th, 2018

 
 
North Carolina state capitol.
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The North Carolina Department of Revenue recently ruled that the procurement, processing, preservation, storage, and transportation of human tissue are not taxable.

The taxpayer was a human tissue bank. It received donated human bodies and prepared and transported human tissue to clients for medical research and training purposes. The taxpayer did not charge for the human tissue but for the services associated with preparing and transporting the human tissue.

North Carolina does not tax sales of human tissue. The taxpayer's services were therefore not part of a taxable sale of property. The Department also determined that the services were not taxable by themselves. As a result, the taxpayer's charges were not taxable.

https://www.ttrus.com/Human Tissue Services Not Taxable in North Carolina


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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