{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-329","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-329","heading":"Cost to wholesaler; meaning","body":"a. The term \"cost to the wholesaler\" shall mean the \"basic cost\n\nof cigarettes and tobacco products\" to the wholesaler plus the \"cost\n\nof doing business by the wholesaler\", as evidenced by the recognized\n\nstatistical and cost accounting practices in allocation of overhead\n\ncosts and expenses, paid or incurred, and must include, without\n\nlimitation, labor costs (including salaries or drawing accounts of\n\nowners, salaries of executives and officers, or general and special\n\nallocations and charges made by parent organizations), rent,\n\ndepreciation, selling costs, maintenance of equipment, delivery\n\ncosts, all types of licenses, taxes, insurances, and advertising,\n\nand any other cost.\n\nb. In the absence of proof of a lesser cost of doing business\n\nby the wholesaler making the sale, the \"cost of doing business by\n\nthe wholesaler\" shall be presumed to be two per centum (2%) of the\n\n\"basic cost of cigarettes and tobacco products\" to the wholesaler,\n\nplus cartage to the retail trade, if performed 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 per centum (3/4 of\n\n1%) of the \"basic cost of cigarettes and tobacco products\" to the\n\nwholesaler.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"352643b3d76f18b7db12366ef52c22353be5903f9bd58a95decd6de28e2b0df3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-328","next":"us-ok/okla.-stat.-tit.-68-68-330"},"notice":"GroundRules: Original legal text. Not legal advice."}