Okla. Stat. tit. 68, § 68-337: Admissible evidence

a. In determining "cost to the retailer" and "cost to the

wholesaler", the court shall receive and consider as bearing on the

bona fides of such cost, evidence tending to show that any person

complained against under any of the provisions of this act purchased

cigarettes and tobacco products, with respect to the sale of which

complaint is made, at a fictitious price, or upon terms, or in such

a manner, or under such invoices, as to conceal the true cost,

discounts, or terms of purchase, and shall also receive and consider

as bearing on the bona fides of such cost, evidence of the normal,

customary, and prevailing terms and discounts in connection with

other sales of a similar nature in the trade area or state.

b. Merchandise given gratis or payment made to a retailer or

wholesaler for display, or advertising, promotion purposes, or

otherwise, shall not be considered in determining the cost of

cigarettes and tobacco products to the retailer or wholesaler.