The 1999 amendment applies to amounts paid or incurred after December 31, 1999. L 1999, c 71, §10.

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.

In paragraph (1), section "231-23(c)" substituted for "231-23(d)".

General excise and use taxes may be applied to imported goods, no longer in transit, regardless of whether imported goods are in their original packages. Att. Gen. Op. 94-2.

Calculation of purchase price and freight charges held to be fair reflection of value of imported equipment. 56 H. 621, 547 P.2d 2.

Freight charges may be properly included in determining "value," the use tax base; such inclusion does not impose burden on interstate commerce. 56 H. 621, 547 P.2d 2.

Parts imported by taxpayer and used in its repair and maintenance work did not, under the record, constitute goods imported for resale. 58 H. 163, 566 P.2d 1091.

Where appellant argued that use tax imposed on its imported food products pursuant to chapter 238 violated commerce clause, appellant was treated equally with similarly situated taxpayers. 76 H. 1, 868 P.2d 419.