Note

The 1999 amendment applies to gross income or gross proceeds received after December 31, 1999. L 1999, c 71, §10.

Cross References

Qualified improvement tax credit, see chapter 235D.

Attorney General Opinions

Legislation prohibiting visible pass-on tax from seller to buyer might deprive buyer of right to sales tax deduction on federal income tax return. Att. Gen. Op. 65-13.

Case Notes

Automobile leasing agreements constitute conditional sales, when. 53 H. 195, 490 P.2d 902.

Sales of paint to one in automobile painting business, who consumes paint, are retail sales. 53 H. 450, 497 P.2d 37.

Cited: 56 H. 644, 547 P.2d 1343.