{"data":{"id":"us-ok/okla.-stat.-tit.-15-15-598.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 15, § 15-598.2","heading":"Definitions","body":"For the purposes of the Unfair Sales Act:\n\n1. “Cost to the retailer” means the invoice cost of the\n\nmerchandise to the retailer or the replacement cost of the\n\nmerchandise to the retailer, whichever is the lower; less all trade\n\ndiscounts except customary discounts for cash; to which shall be\n\nadded (a) freight charges not otherwise included in the invoice cost\n\nor the replacement cost of the merchandise as herein set forth, and\n\n(b) cartage to the retail outlet if done or paid for the retailer,\n\nwhich cartage cost, in the absence of proof of a lesser cost, shall\n\nbe deemed to be three-fourths of one percent (3/4 of 1%) of the cost\n\nto the retailer as herein defined after adding thereto freight\n\ncharges but before adding thereto cartage, and taxes, and (c) all\n\nstate and federal taxes not heretofore added to the cost as such;\n\n2. “Cost to the wholesaler” means the invoice cost of the\n\nmerchandise to the wholesaler, or the replacement cost of the\n\nmerchandise to the wholesaler, whichever is the lower; less all\n\ntrade discounts except customary discounts for cash; to which shall\n\nbe added, (a) freight charges, not otherwise included in the invoice\n\ncost or the replacement cost of the merchandise as herein set forth,\n\nand (b) cartage to the retail outlet if done or paid for by the\n\nwholesaler, which cartage cost, in the absence of proof of a lesser\n\ncost, shall be deemed to be three-fourths of one percent (3/4 of 1%)\n\nof the cost to the wholesaler as herein set forth after adding\n\nthereto freight charges but before adding thereto cartage, and\n\ntaxes, and (c) all state and federal taxes not heretofore added to\n\nthe cost as such;\n\n3. “Replacement costs” means the cost per unit at which the\n\nmerchandise sold or offered for sale could have been bought by the\n\nseller at any time within thirty (30) days prior to the date of sale\n\nor the date upon which it is offered for sale by the seller if\n\nbought in the same quantity or quantities as the seller’s last\n\npurchase of said merchandise.\n\nWhen one or more items advertised, offered for sale, or sold\n\nwith one or more other items at a combined price, or advertised,\n\noffered as a gift, or given with the sale of one or more other\n\nitems, each and all of the items shall be deemed to be advertised,\n\noffered for sale, or sold, and the price of each item named shall be\n\ngoverned by the provisions of paragraph 1 or 2 of this section,\n\nrespectively;\n\n4. “Retailer” means and includes every person, partnership,\n\ncorporation, or association engaged in the business of making sales\n\nat retail within this state; provided, that, in the case of a\n\nperson, partnership, corporation, or association engaged in the\n\nbusiness of making both sales at retail and sales at wholesale, such\n\nterm shall be applied only to the retail portion of such business;\n\n5. “Sell at retail”, “sales at retail”, and “retail sale” mean\n\nand include any transfer for valuable consideration made in the\n\nordinary course of trade or in the usual prosecution of the seller’s\n\nbusiness of title to tangible personal property to the purchaser for\n\nconsumption or use other than resale or further processing or\n\nmanufacturing. Such terms shall include any transfer of property\n\nwhere title is retained by the seller as security for the payment of\n\nthe purchase price;\n\n6. “Sell at wholesale”, “sales at wholesale”, and “wholesale\n\nsales” mean and include any transfer for a valuable consideration\n\nmade in the ordinary course of trade or the usual conduct of the\n\nseller’s business, of title to tangible personal property to the\n\npurchaser for purposes of resale or further processing or\n\nmanufacturing. Such terms shall include any transfer of property\n\nwhere title is retained by the seller as security for the payment of\n\nthe purchase price; and\n\n7. “Wholesaler” means and includes every person, partnership,\ne\n\nseller’s business, of title to tangible personal property to the\n\npurchaser for purposes of resale or further processing or\n\nmanufacturing. Such terms shall include any transfer of property\n\nwhere title is retained by the seller as security for the payment of\n\nthe purchase price; and\n\n7. “Wholesaler” means and includes every person, partnership,\n\ncorporation, or association engaged in the business of making sales\n\nat wholesale within this state; provided, that, in the case of a\n\nperson, partnership, corporation, or association engaged in the\n\nbusiness of making both sales at wholesale and sales at retail, such\n\nterm shall be applied only to the wholesale portion of such\n\nbusiness.","path":["OK Code","Title 15"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os15.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e3f5a04ab8df3ea7de1457d91efd5e0019053232bc257598d2dfe213267e1a34","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-15-15-598.11","next":"us-ok/okla.-stat.-tit.-15-15-598.3"},"notice":"GroundRules: Original legal text. Not legal advice."}