Miss. Code Ann. § 75-23-11: Miss. Code Ann. § 75-23-11

When one (1) wholesaler sells cigarettes to any other wholesaler, the former shall not be required to include in his selling price to the latter “cost to the wholesaler,” as provided by Section 75-23-5 of the Unfair Cigarette Sales Law, but the latter wholesaler, upon resale to a retailer, shall be subject to the provisions of said section.