Note
Chapter 422 referred to in text is repealed.
Applicability of L 2000, c 198 amendment. L 2000, c 198, §17.
Section 415-14 referred to in definition of "representation" is repealed. For present provision, see chapter 414.
Cross References
Sale of prepaid telephone calling services, see §237-13.8.
Revision Note
Definitions rearranged.
Attorney General Opinions
Federal credit union within definition of "purchaser" and immune from tax. Att. Gen. Op. 65-29.
Case Notes
"Value" as the fair and reasonable value may properly include freight charges. 56 H. 621, 547 P.2d 2.