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

The 1999, c 173 amendment applies to gross receipts received after June 30, 1999. L 1999, c 173, §4.

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

The L 2000, c 271 amendment applies to gross income or gross proceeds received, or gross value accruing, after June 30, 2000. L 2000, c 271, §4.

Paragraph (a)(14) redesignated pursuant to §23G-15(1).

PX and ships stores are not "licensed merchants", or "wholesalers". 37 H. 314, aff'd 174 F.2d 21.

Licensed means licensed under this chapter. 37 H. 314, aff'd 174 F.2d 21; 41 H. 615.

Sales of automobiles to leasing company were at retail rather than wholesale, where agreements between leasing company and its customers were actually leases and not conditional sales. 53 H. 195, 490 P.2d 902.

Sales of appliance parts to licensed repairpersons who bill their customers for labor and materials are wholesale sales. 53 H. 450, 497 P.2d 37.

Par. (8): Car rental contract is a "lease". "Depreciable life" and "capital goods" construed. 56 H. 644, 547 P.2d 1343.

"Wholesaler" v. "Service business or calling" construed. 63 H. 579, 633 P.2d 535.

Cited: 45 H. 167, 182, 363 P.2d 990.