6364.6.
(a) On and after January 1, 2023, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, tangible personal property purchased by a nonprofit organization that is or does the following:(1) Is exempt from taxation under Section 23701d.
(2) Together with its affiliated locations and mobile units, recruits volunteer donors for the purpose of collecting, processing, manufacturing, storing, and distributing whole blood and blood components.
(3) Is a member of an organization established to promote the common interests of blood banking, to improve blood banking services provided to communities in California and elsewhere, provide assistance to nonprofit blood center services in California by creating the means to combine resources and promote more efficient and effective blood services, and promote the activities and interests of its nonprofit member organizations.
(b) For purposes of this section, both of the following definitions apply:
(1) “Blood banking” means the collection, preparation, testing, processing, or storage, as specified by relevant state and federal regulations, of human whole blood and human whole blood derivatives or the distribution, as specified by relevant state and federal regulations, of human whole blood or human whole blood derivatives.
(2) “Blood derivative” has the same meaning as in Section 1600.35 of the Health and Safety Code.
(c) Section 41 shall not apply to the exemption allowed by this section.