Human Tissue Services Not Taxable in New Jersey

Thursday, June 8th, 2017

 
 
Human tissue samples.
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New Jersey
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The New Jersey Division of Taxation recently ruled that services associated with the preparation and delivery of human tissue are not taxable.

The taxpayer was a non-transplantable tissue bank that received donated human bodies. The taxpayer provided services associated with processing, storing, preparing, and delivering human tissue specimens to clients for use in medical research and training.

New Jersey taxes designated services, which include the processing, servicing, repairing, and storing of tangible personal property. However, New Jersey does not consider human tissue to be tangible personal property. Because the taxpayer's services are not associated with tangible personal property, they are not subject to sales tax.

https://www.ttrus.com/sites/default/files/nj/LR-2017-1-SUT%20Processing%20of%20Human%20Tissue.pdf


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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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