Cost to the retailer means the "basic cost of intoxicating liquor" to the retailer plus the "cost of doing business by the retailer";
Cost to the retailer means the invoice price paid by the retailer for milk products, plus that portion of the retailer’s overhead or cost of doing business properly allocable to such milk products, which cost of doing business shall include the same items of expense as are enumerated in the definition of “cost to the processor or distributor”;
Cost to the retailer means the invoice cost of cigarettes to the retailer, or the replacement cost of cigarettes to the retailer within thirty days prior to the date of sale, in the quantity last purchased, whichever is lower, less all trade discounts except customary discounts for cash, to which shall be added the cost of doing business by the retailer as evidenced by the standards and the methods of accounting regularly employed by the retailer in the retailer's allocation of overhead costs and expenses, paid or incurred. "Cost to the retailer" must include, without limitation, labor, including salaries of executives and officers, rent, depreciation, selling costs, maintenance of equipment, delivery costs, all types of licenses, insurance, advertising, and taxes, exclusive of county cigarette taxes paid or payable on the cigarettes. Where the sale to the retailer is on a cash and carry basis, the cartage to the retail outlet, if performed or paid for by the retailer, shall be added to the invoice cost of the cigarettes to the retailer. In the absence of proof of a lesser or higher cost by the retailer, the cartage cost shall be three-fourths of one per cent of the invoice cost of the cigarettes to the retailer, not including the amount added thereto by the wholesaler for the face value of state and county cigarette tax stamps affixed to each package of cigarettes.
Examples of Cost to the retailer in a sentence
Cost to the retailer" and "cost to the wholesaler" as defined in said subsections 1 and 2 shall mean bona fide costs.
More Definitions of Cost to the retailer
Cost to the retailer means the basic cost of cigarettes to the retailer, plus the cost of doing business by the retailer as evidenced by the standards and methods of accounting regularly employed by him in
Cost to the retailer means the cost to the wholesaler from which the cigarettes
Cost to the retailer means the invoice cost of the
Cost to the retailer means means the invoice cost of
Cost to the retailer means the basic cost of cigarettes to the retailer, plus the cost of doing business by the retailer as evidenced by the standards and methods of accounting regularly employed by him in his allocation of overhead costs and expenses paid or incurred and must include without limitation labor (including salaries of executives and officers), rent, depreciation, selling costs, maintenance of equipment, delivery costs, all types of licenses, taxes, insurance, and advertising; however, any retailer who, in connection with the retailer's purchase, receives not only the discounts ordinarily allowed upon purchases by a retailer, but also, in whole or in part, discounts ordinarily allowed on purchases by a distributor shall, in determining costs to the retailer pursuant to this section, add the cost to the distributor, as defined in paragraph (j), to the basic cost of cigarettes to said retailer as well as the cost of doing business by the retailer. In the absence of proof of a lesser or higher cost of doing business by the retailer making the sale, the cost of doing business by the retailer shall be presumed to be twelve percent (12%) of the basic cost of cigarettes to the retailer. In the absence of proof of a lesser or higher cost of doing business, the cost of doing business by the retailer, who in connection with the retailer's purchase receives not only the discounts ordinarily allowed upon purchases by a retailer, but also, in whole or in part, the discounts ordinarily allowed upon purchases by a distributor, shall be presumed to be twelve percent (12%) of the sum of the basic cost of cigarettes plus the cost of doing business by the distributor.
Cost to the retailer means only bona fide costs. Purchases made by retailers at prices which cannot be justified by prevailing market conditions within this state shall not be used in determining cost to the retailer.DiscountCany reduction, direct or indirect, in the price of motor vehicle fuels.FreightCall costs of transportation of motor vehicle fuels from a terminal or other bulk storage facility to the retailer.Held for SaleCa motor vehicle fuel which is capable of being sold or dispensed in connection with sales at retail and which is stored on the premises of a retailer.IndividualCa natural person.InvoiceCthe document evidencing the purchase of motor vehicle fuels by a retailer containing purchase information including the date, quantity, description of product, and the actual sale price of each product to the retailer.Invoice CostCthe actual price of motor vehicle fuels purchased by the retailer as set forth in an invoice. In the event any retailer obtains motor vehicle fuels for resale in a manner that does not generate an invoice, in the absence of proof of a different cost, the invoice cost for such fuel for that retailer shall be the rack average price, for the date the motor vehicle fuel was advertised, offered for sale, or sold at retail for the same motor vehicle fuel product at the rack which is geographically closest to the retailer's outlet.Motor Vehicle Fuel and Motor Vehicle FuelsCthose petroleum products, such as gasoline, diesel fuel, or any other refined hydrocarbon mixture, distributed for use as a fuel in self-propelled vehicles designed primarily for use on public streets, roads and highways.PersonCa natural person or legal entity.Replacement CostCthe lowest cost per unit at which the motor vehicle fuels sold or offered for sale could have been bought by the retailer at any time within 30 days prior to the date of sale or the date upon which the motor vehicle fuels are offered for sale by the retailer if bought in the same quantity as the retailer's last purchase of the motor vehicle fuels.RetailerCany person engaged in the business of making sales at retail within this state of motor vehicle fuels, or if any person is engaged in the business of making sales both at retail and at wholesale, retailer shall apply only to the retail portion of the business.Sell at Retail and Sales at RetailCany transfer for a valuable consideration, made in the ordinary course of trade or in the usual prosecution of the retailer's business, of title to motor vehicle fuels...
Cost to the retailer means the "basic cost of