The procurement, processing, distribution or use of whole blood, plasma, blood products, blood derivatives and other human tissues such as corneas, bones or organs for the purpose of injecting, transfusing or transplanting any of them into the human body is declared to be, for all purposes, the rendition of a service by every person participating therein and, whether or not any remuneration is paid therefor, is declared not to be a sale of such whole blood, plasma, blood products, blood derivatives or other tissues, for any purpose, subsequent to enactment of this section.
KRS 139.125
Procurement, processing or distribution of blood or human tissue deemed service and not sale
Known as the Uniform Sales and Use Tax Administration Act
The act spans §§ 139–139 (145 sections).
Applied in 9 court decisions — leading case McKee v. Cutter Laboratories, Inc. (1989)
Most recently applied in Am. Nat. Red Cross v. Asd Spec. Healthcare (March 2004)
History: Created 1968 Ky
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.