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

General excise and use taxes may be applied to imported goods, no longer in transit, regardless of whether imported goods are in their original packages. Att. Gen. Op. 94-2.

Calculation of purchase price and freight charges held to be fair reflection of value of imported equipment. 56 H. 621, 547 P.2d 2.

Freight charges may be properly included in determining "value", the use tax base; such inclusion does not impose burden on interstate commerce. 56 H. 621, 547 P.2d 2.

Parts imported by taxpayer and used in its repair and maintenance work did not, under the record, constitute goods imported for resale. 58 H. 163, 566 P.2d 1091.

Where appellant argued that use tax imposed on its imported food products pursuant to chapter 238 violated commerce clause, appellant was treated equally with similarly situated taxpayers. 76 H. 1, 868 P.2d 419.

Under the plain language of §238-1, 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.