Human Tissue for Research and Training Taxable in Michigan

Friday, March 24th, 2017

 
 
Scientist holding a sample near a microscope.
Share
Link
Michigan
General

The Michigan Department of Treasury recently ruled that the sale of human tissue for use in research and training is taxable.

The taxpayer was a tissue bank providing human tissue specimens. The tissue could not be transplanted and was therefore only used in medical research and training.

Michigan taxes sales of tangible personal property. Legal transfers of human organs are not taxable because they are considered sales of medical services. Non-transplantable human tissue for sole use in medical research and training is not considered a "human organ." Instead, it is tangible personal property, and its sale is therefore taxable.

https://www.ttrus.com/sites/default/files/mi/LR_2017-1_Human_Tissues_555080_7.pdf


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 Taxes Bottled Water Starting August 1st

Wednesday, July 19th, 2017 -Effective August 1, 2017, bottled water is subject to sales tax in Washington. Bottled water is water that ...

Fiber-to-the-Home Network Construction Taxable in...

Monday, July 17th, 2017 -The Tennessee Department of Revenue (DOR) recently ruled that tax applied to lump-sum charges for engineering ...

Aircraft Parts Exempt in Arkansas

Wednesday, July 12th, 2017 -Arkansas ruled that commercial jet aircraft parts that are delivered into the state as part of an aircraft are...

Certain Retailers Responsible for Paying Tax on Items...

Monday, July 10th, 2017 -Effective July 1, 2017, Virginia enacted a new law requiring certain retailers providing installation services...

Louisiana Reinstates Medical Device Exemption

Friday, July 7th, 2017 -Effective July 1, 2017, Louisiana has reinstated its exemption for sales and purchases of certain medical devi...

Photography and Videography Services Taxable in Arkansas

Wednesday, July 5th, 2017 -The Arkansas Department of Finance and Administration recently ruled that photography and videography services...