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  5. 794 S.W.2d 639 (1990)
 

REVENUE CABINET v. PLASMA ALLIANCE

No. 89-CA-000361-MR.

794 S.W.2d 639 (1990)

REVENUE CABINET, COMMONWEALTH of KENTUCKY, Appellant, v. PLASMA ALLIANCE, INC., Appellee.

Court of Appeals of Kentucky.

As Modified April 11, 1990.

Case Ordered Published by Court of Appeals April 13, 1990.

Rehearing Denied April 13, 1990.

Discretionary Review Denied by Supreme Court September 19, 1990.

Attorney(s) appearing for the Case

Douglas M. Dowell, Revenue Cabinet, Frankfort, for appellant.

William P. Curlin, Jr., John E. Pence, Hazelrigg and Cox, Frankfort, for appellee.

Before CLAYTON, DYCHE and HOWARD, JJ.

DYCHE, Judge.

Plasma Alliance, Inc., appellee herein, operates two plasmapheresis centers within the Commonwealth. The purpose of this process is the obtention of source plasma, which is used by facilities other than appellee for various medicinal uses, including the production of substances injected into the human body. Source plasma itself cannot, by federal regulation, be directly introduced into the human body without...

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