Transylvania Court Ruled Blood Exempt as Food Product

Thursday, October 30th, 2014

 
 
Share
Link
Oregon
General

The Thirteenth Circuit Appeals Court of Transylvania recently decided that sales of blood were exempt from sales tax as "food and food ingredients."

Transylvania exempts sales of "food and food ingredients" from sales tax. As a member of the Streamlined Sales and Use Tax Agreement, the state defines "food and food ingredients" as substances that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. Historically, the state has interpreted the definition to exclude blood and other products not regularly consumed by living humans.

The taxpayer, a grocery store chain that caters primarily to "differently alive" customers, challenged the state's interpretation of "food and food ingredients." The taxpayer argued that excluding blood from the definition of "food" was discriminatory to its customers.

The Court determined that blood and similar products were exempt. It ruled that the definition of "food" only said that substances must be for ingestion by humans - it did not specify that the humans must be alive at the time they ingested the substance. As a result, blood was an exempt food product.

See Vlad, Lestat & Bella: Grocers vs. Transylvania Dept. of Revenue.

This is a Halloween Humor Piece From TTR, Inc.


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.

Washington Penalty Reduction Program

Monday, May 21st, 2018 -Businesses that apply to register with Washington's Marketplace Fairness Penalty Reduction Program by June 30,...

Fuel Used to Heat Detached Garages Taxable in Maine

Monday, May 21st, 2018 -Maine Revenue Services recently released a publication explaining that sales tax applies to fuel that is used ...

Cloud Software No Longer Taxable in Indiana

Thursday, May 17th, 2018 -Effective July 1, 2018, cloud software will no longer be taxable in Indiana. Indiana taxes the sale, lease,...

Sales Tax Increase in the Historic Triangle Region of...

Monday, May 14th, 2018 -Effective July 1, 2018, there will be an additional one percent (1%) regional sales and use tax imposed in the...

Sales by Charitable Organizations Generally Exempt in...

Friday, May 11th, 2018 -The Arkansas Department of Finance and Administration recently addressed the taxability of sales made by a non...

Credit Card Convenience Fees Taxable in New York

Wednesday, May 9th, 2018 -The New York Department of Taxation and Finance recently ruled that convenience fees for credit card purchases...