HRS 0237-0004 ANNOTATIONS

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.