Chapter 422 referred to in text is repealed.

The 1999 amendment applies to all taxes accruing after December 31, 1999. L 1999, c 70, §11.

Definitions rearranged.

Federal credit union within definition of "purchaser" and immune from tax. Att. Gen. Op. 65-29.

"Value" as the fair and reasonable value may properly include freight charges. 56 H. 621, 547 P.2d 2.