Washington – Exemption for Blood and Tissue Banks Expanded

SALT Report 3041 – The Washington Department of Revenue issued a special notice to provide guidance regarding the sales and use tax exemptions available for sales of medical supplies, chemicals, and materials, to qualifying blood banks, qualifying tissue banks and qualifying blood and tissue banks.

The notice states that the definitions of “qualifying blood bank” and “qualifying blood and tissue banks” have been expanded to include exempt organizations that collect, prepare, test, or process blood, for their own purposes or on behalf of another qualifying blood bank or qualifying blood and tissue bank.

All exempt sales should be reported on the retail sales tax classification page as “Sales of Medical Supplies/Chemicals to Qualifying Blood and/or Tissue Banks.”  To document an exempt sale the seller should obtain a “Sales Tax Exemption Certificate for Health Care Providers” from the blood bank, tissue bank, or blood and tissue banks.

These provisions are effective October 1, 2013.

For Further Information

Washington Department of Revenue – Special Notice