Terms Used In Tennessee Code 67-6-304

  • Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
  • Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102

There is exempt from the tax imposed by this chapter the sale of human blood, blood plasma, or any part thereof by any institution or organization that has received a determination of exemption from the internal revenue service under § 501(c)(3) of the Internal Revenue Code ( 26 U.S.C. § 501(c)(3) ).