2004 amendment retroactive to taxable years beginning after December 31, 1998. L 2004, c 114, §7.

Section 415-14 referred to in definition of "representation" is repealed.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

Under the plain language of this section, Delaware corporation was not subject to the use tax where the sale of books was directly from the corporation to the state library; the corporation did not import the books from an unlicensed seller, nor did it purchase the books and "resell" the goods to the library and thus could not have imported from itself or purchased from itself. 103 H. 359, 82 P.3d 804.