Okla. Stat. tit. 15, § 15-598.2: Definitions

For the purposes of the Unfair Sales Act:

1. “Cost to the retailer” means the invoice cost of the

merchandise to the retailer or the replacement cost of the

merchandise to the retailer, whichever is the lower; less all trade

discounts except customary discounts for cash; to which shall be

added (a) freight charges not otherwise included in the invoice cost

or the replacement cost of the merchandise as herein set forth, and

(b) cartage to the retail outlet if done or paid for the retailer,

which cartage cost, in the absence of proof of a lesser cost, shall

be deemed to be three-fourths of one percent (3/4 of 1%) of the cost

to the retailer as herein defined after adding thereto freight

charges but before adding thereto cartage, and taxes, and (c) all

state and federal taxes not heretofore added to the cost as such;

2. “Cost to the wholesaler” means the invoice cost of the

merchandise to the wholesaler, or the replacement cost of the

merchandise to the wholesaler, whichever is the lower; less all

trade discounts except customary discounts for cash; to which shall

be added, (a) freight charges, not otherwise included in the invoice

cost or the replacement cost of the merchandise as herein set forth,

and (b) cartage to the retail outlet if done or paid for by the

wholesaler, which cartage cost, in the absence of proof of a lesser

cost, shall be deemed to be three-fourths of one percent (3/4 of 1%)

of the cost to the wholesaler as herein set forth after adding

thereto freight charges but before adding thereto cartage, and

taxes, and (c) all state and federal taxes not heretofore added to

the cost as such;

3. “Replacement costs” means the cost per unit at which the

merchandise sold or offered for sale could have been bought by the

seller at any time within thirty (30) days prior to the date of sale

or the date upon which it is offered for sale by the seller if

bought in the same quantity or quantities as the seller’s last

purchase of said merchandise.

When one or more items advertised, offered for sale, or sold

with one or more other items at a combined price, or advertised,

offered as a gift, or given with the sale of one or more other

items, each and all of the items shall be deemed to be advertised,

offered for sale, or sold, and the price of each item named shall be

governed by the provisions of paragraph 1 or 2 of this section,

respectively;

4. “Retailer” means and includes every person, partnership,

corporation, or association engaged in the business of making sales

at retail within this state; provided, that, in the case of a

person, partnership, corporation, or association engaged in the

business of making both sales at retail and sales at wholesale, such

term shall be applied only to the retail portion of such business;

5. “Sell at retail”, “sales at retail”, and “retail sale” mean

and include any transfer for valuable consideration made in the

ordinary course of trade or in the usual prosecution of the seller’s

business of title to tangible personal property to the purchaser for

consumption or use other than resale or further processing or

manufacturing. Such terms shall include any transfer of property

where title is retained by the seller as security for the payment of

the purchase price;

6. “Sell at wholesale”, “sales at wholesale”, and “wholesale

sales” mean and include any transfer for a valuable consideration

made in the ordinary course of trade or the usual conduct of the

seller’s business, of title to tangible personal property to the

purchaser for purposes of resale or further processing or

manufacturing. Such terms shall include any transfer of property

where title is retained by the seller as security for the payment of

the purchase price; and

7. “Wholesaler” means and includes every person, partnership,

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seller’s business, of title to tangible personal property to the

purchaser for purposes of resale or further processing or

manufacturing. Such terms shall include any transfer of property

where title is retained by the seller as security for the payment of

the purchase price; and

7. “Wholesaler” means and includes every person, partnership,

corporation, or association engaged in the business of making sales

at wholesale within this state; provided, that, in the case of a

person, partnership, corporation, or association engaged in the

business of making both sales at wholesale and sales at retail, such

term shall be applied only to the wholesale portion of such

business.