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

Applicability of 2000 amendment. L 2000, c 198, §17.

Qualified improvement tax credit, see chapter 235D.

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.

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.