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 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.
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”;
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.
Cost to the retailer" means the invoice cost or the replacement cost of the merchandise to the retailer, whichever is lower:* * *Armes Hodges Miller, G.Bagley Hollis Morris, JimBilliot Horton MossBishop Huval MuscarelloBrass Ivey PearsonBrown, C.
More Definitions of Cost to the retailer
Cost to the retailer means the invoice cost of the
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 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 the invoice cost of
Cost to the retailer means the sum of:
Cost to the retailer means the cost to the wholesaler from which the cigarettes
Cost to the retailer means the basic cost of wine to the retailer plus the cost of wine to the retailer;