HRS 0238-0001 ANNOTATIONS

Section 415-14 referred to in definition of "representation" is repealed. For present provision, see chapter 414.

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

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.