I think the "key" here is the wording that the pathologist uses to describe the specimen.  If the specimen is described as "skin" (and represents skin only) then I would say code it as "88305".  However, if the specimen represents an "extensive resection of skin and soft tissue" with tumor (your situation) then one could code it as "88309" (soft tissue tumor, extensive resection).  This is consistent with guidlelines that we received from a CPT coding expert who evaluated our coding practices in our Department.

RWC