Chapter 422 referred to in text is repealed.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.

The L 2000, c 27 amendment effective September 1, 2000 and applies to all taxes accruing after August 31, 2000. L 2000, c 27, pt of §4.

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

Paragraph (11) redesignated pursuant to §23G-15(1).

Sale of prepaid telephone calling services, see §237-13.8.

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.