§ 6-13-1 Definitions. – (a) "Cost to the retailer" means the invoice cost of the merchandise to theretailer within thirty (30) days prior to the date of the sale, or thereplacement cost of the merchandise to the retailer within thirty (30) daysprior to the date of the sale, in the quantity last purchased, whichever islower; less all trade discounts except customary discounts for cash; to whichshall be added:
(1) Freight charges not otherwise included in the cost of themerchandise;
(2) Cartage to the retail outlet if performed or paid for bythe retailer, which cartage cost shall be deemed to be three-fourths of onepercent (0.75%) of the cost of the merchandise to the retailer, unless theretailer claims and proves a lower cartage cost; and
(3) A markup to cover in part the cost of doing business,which markup, in the absence of proof of a lesser cost, shall be six percent(6%) of the total cost at the retail outlet.
(b) "Cost to the wholesaler" means the invoice cost of themerchandise to the wholesaler within thirty (30) days prior to the date of thesale, or the replacement cost of the merchandise to the wholesaler withinthirty (30) days prior to the date of the sale, in the quantity last purchased,whichever is lower; less all trade discounts except customary discounts forcash; to which shall be added:
(1) Freight charges not otherwise included in the cost of themerchandise; and
(2) Cartage to the retail outlet if performed or paid for bythe wholesaler, which cartage cost shall be deemed to be three-fourths of onepercent (0.75%) of the cost of the merchandise to the wholesaler, unless thewholesaler claims and proves a lower cartage cost; and
(3) A markup to cover in part the cost of doing business,which markup, in the absence of proof of a lesser cost shall be two percent(2%) of the total cost at the wholesale establishment.
(c) Where two (2) or more items are advertised, offered forsale, or sold at a combined price, the price of each item shall be determinedin the manner stated in subsections (a) and (b).
(d) "Sell at retail," "sales at retail," and "retail sale"mean and include any transfer of title to tangible personal property for avaluable consideration made in the ordinary course of trade or in the usualprosecution of the seller's business to the purchaser for consumption or useother than resale or further processing or manufacturing. In this and in thepreceding subsection the previous terms shall include any transfer of propertywhere title is retained by the seller as security for the payment of thepurchase price.
(e) "Retailer" means and includes every person,co-partnership, corporation or association engaged in the business of makingsales at retail within this state; provided, that, in the case of a retailerengaged in the business of making sales both at retail and at wholesale, theterm shall be applied only to the retail portion of the business.
(f) "Wholesaler" means and includes every person,partnership, corporation, or association engaged in the business of makingsales at wholesale within this state; provided, that, in the case of awholesaler engaged in the business of making sales both at wholesale and atretail, the term shall be applied only to the wholesale portion of the business.
(g) Whenever any person, partnership, corporation, orassociation in the course of doing business performs the functions of bothwholesaler and retailer without actually being engaged in the business ofmaking sales at wholesale, the term "wholesaler" means and includes thatfunction of the business of preparation for sale at the retail outlet, and theterm "retailer" shall be applied only to the retail portion of the business.
(h) "Household" means and includes those who dwell under thesame roof, house or apartment.
(i) "Rebate" means a refund of a portion of the purchaseprice made to consumer to induce purchase of product.
§ 6-13-1 Definitions. – (a) "Cost to the retailer" means the invoice cost of the merchandise to theretailer within thirty (30) days prior to the date of the sale, or thereplacement cost of the merchandise to the retailer within thirty (30) daysprior to the date of the sale, in the quantity last purchased, whichever islower; less all trade discounts except customary discounts for cash; to whichshall be added:
(1) Freight charges not otherwise included in the cost of themerchandise;
(2) Cartage to the retail outlet if performed or paid for bythe retailer, which cartage cost shall be deemed to be three-fourths of onepercent (0.75%) of the cost of the merchandise to the retailer, unless theretailer claims and proves a lower cartage cost; and
(3) A markup to cover in part the cost of doing business,which markup, in the absence of proof of a lesser cost, shall be six percent(6%) of the total cost at the retail outlet.
(b) "Cost to the wholesaler" means the invoice cost of themerchandise to the wholesaler within thirty (30) days prior to the date of thesale, or the replacement cost of the merchandise to the wholesaler withinthirty (30) days prior to the date of the sale, in the quantity last purchased,whichever is lower; less all trade discounts except customary discounts forcash; to which shall be added:
(1) Freight charges not otherwise included in the cost of themerchandise; and
(2) Cartage to the retail outlet if performed or paid for bythe wholesaler, which cartage cost shall be deemed to be three-fourths of onepercent (0.75%) of the cost of the merchandise to the wholesaler, unless thewholesaler claims and proves a lower cartage cost; and
(3) A markup to cover in part the cost of doing business,which markup, in the absence of proof of a lesser cost shall be two percent(2%) of the total cost at the wholesale establishment.
(c) Where two (2) or more items are advertised, offered forsale, or sold at a combined price, the price of each item shall be determinedin the manner stated in subsections (a) and (b).
(d) "Sell at retail," "sales at retail," and "retail sale"mean and include any transfer of title to tangible personal property for avaluable consideration made in the ordinary course of trade or in the usualprosecution of the seller's business to the purchaser for consumption or useother than resale or further processing or manufacturing. In this and in thepreceding subsection the previous terms shall include any transfer of propertywhere title is retained by the seller as security for the payment of thepurchase price.
(e) "Retailer" means and includes every person,co-partnership, corporation or association engaged in the business of makingsales at retail within this state; provided, that, in the case of a retailerengaged in the business of making sales both at retail and at wholesale, theterm shall be applied only to the retail portion of the business.
(f) "Wholesaler" means and includes every person,partnership, corporation, or association engaged in the business of makingsales at wholesale within this state; provided, that, in the case of awholesaler engaged in the business of making sales both at wholesale and atretail, the term shall be applied only to the wholesale portion of the business.
(g) Whenever any person, partnership, corporation, orassociation in the course of doing business performs the functions of bothwholesaler and retailer without actually being engaged in the business ofmaking sales at wholesale, the term "wholesaler" means and includes thatfunction of the business of preparation for sale at the retail outlet, and theterm "retailer" shall be applied only to the retail portion of the business.
(h) "Household" means and includes those who dwell under thesame roof, house or apartment.
(i) "Rebate" means a refund of a portion of the purchaseprice made to consumer to induce purchase of product.
§ 6-13-1 Definitions. – (a) "Cost to the retailer" means the invoice cost of the merchandise to theretailer within thirty (30) days prior to the date of the sale, or thereplacement cost of the merchandise to the retailer within thirty (30) daysprior to the date of the sale, in the quantity last purchased, whichever islower; less all trade discounts except customary discounts for cash; to whichshall be added:
(1) Freight charges not otherwise included in the cost of themerchandise;
(2) Cartage to the retail outlet if performed or paid for bythe retailer, which cartage cost shall be deemed to be three-fourths of onepercent (0.75%) of the cost of the merchandise to the retailer, unless theretailer claims and proves a lower cartage cost; and
(3) A markup to cover in part the cost of doing business,which markup, in the absence of proof of a lesser cost, shall be six percent(6%) of the total cost at the retail outlet.
(b) "Cost to the wholesaler" means the invoice cost of themerchandise to the wholesaler within thirty (30) days prior to the date of thesale, or the replacement cost of the merchandise to the wholesaler withinthirty (30) days prior to the date of the sale, in the quantity last purchased,whichever is lower; less all trade discounts except customary discounts forcash; to which shall be added:
(1) Freight charges not otherwise included in the cost of themerchandise; and
(2) Cartage to the retail outlet if performed or paid for bythe wholesaler, which cartage cost shall be deemed to be three-fourths of onepercent (0.75%) of the cost of the merchandise to the wholesaler, unless thewholesaler claims and proves a lower cartage cost; and
(3) A markup to cover in part the cost of doing business,which markup, in the absence of proof of a lesser cost shall be two percent(2%) of the total cost at the wholesale establishment.
(c) Where two (2) or more items are advertised, offered forsale, or sold at a combined price, the price of each item shall be determinedin the manner stated in subsections (a) and (b).
(d) "Sell at retail," "sales at retail," and "retail sale"mean and include any transfer of title to tangible personal property for avaluable consideration made in the ordinary course of trade or in the usualprosecution of the seller's business to the purchaser for consumption or useother than resale or further processing or manufacturing. In this and in thepreceding subsection the previous terms shall include any transfer of propertywhere title is retained by the seller as security for the payment of thepurchase price.
(e) "Retailer" means and includes every person,co-partnership, corporation or association engaged in the business of makingsales at retail within this state; provided, that, in the case of a retailerengaged in the business of making sales both at retail and at wholesale, theterm shall be applied only to the retail portion of the business.
(f) "Wholesaler" means and includes every person,partnership, corporation, or association engaged in the business of makingsales at wholesale within this state; provided, that, in the case of awholesaler engaged in the business of making sales both at wholesale and atretail, the term shall be applied only to the wholesale portion of the business.
(g) Whenever any person, partnership, corporation, orassociation in the course of doing business performs the functions of bothwholesaler and retailer without actually being engaged in the business ofmaking sales at wholesale, the term "wholesaler" means and includes thatfunction of the business of preparation for sale at the retail outlet, and theterm "retailer" shall be applied only to the retail portion of the business.
(h) "Household" means and includes those who dwell under thesame roof, house or apartment.
(i) "Rebate" means a refund of a portion of the purchaseprice made to consumer to induce purchase of product.
