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Chapter 422 referred to in text is repealed.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Section 415-14 referred to in definition of "representation" is repealed.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.