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.

Maryland Sales Tax Holiday for Energy Efficient...

Friday, February 16th, 2018 -The Maryland sales tax holiday for energy efficient appliances runs from Saturday, February 17, 2018, at 12:01...

Dental Prostheses Exempt in Michigan

Wednesday, February 14th, 2018 -The Michigan Department of Treasury recently released a publication describing the retroactive exemption for d...

Taxability of Amusement Devices and Video Games in...

Monday, February 12th, 2018 -The Wisconsin Department of Revenue has released guidance addressing the taxability of video games and amuseme...

Video Streaming Subscriptions Taxable in Texas

Friday, February 9th, 2018 -The Texas Comptroller of Public Accounts recently ruled that video streaming and add-on services are taxable a...

Moratorium on Medical Devise Excise Tax Extended Two More...

Wednesday, February 7th, 2018 -The United States Congress extended the moratorium on the Medical Device Excise Tax (MDET) for another two yea...

2018 Colorado Sales Tax Rounding Change

Monday, February 5th, 2018 -The Colorado Department of Revenue has released guidance explaining new rounding rules for sales tax returns f...