Organ procurement

From the 2024 DOR Tax Exemption Study

82.08.02807; 82.12.02749 - Organ procurement Description Sales of human blood, tissue, organs, bodies, or body parts are exempt from sales and use taxes when they are used for medical research or quality control testing. Purpose To support medical research in Washington. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI Local Taxes CTI CTI CTI CTI Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 CTI CTI CTI Local Taxes $0.000 CTI CTI CTI Assumptions This exemption impacts fewer than three taxpayers; any impacts are confidential. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Nonprofit Year Enacted: 2002 Primary Beneficiaries: Nonprofit organizations that locate and obtain human organs for transplant operations Taxpayer Count: Fewer than three Program Inconsistency: None evident JLARC Review: Expedited review completed in 2013 and 2021 2024 Tax Exemption Study Page 880