{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-330","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-330","heading":"Cost to the retailer; meaning","body":"a. The term \"cost to the retailer\" shall mean the \"basic cost\n\nof cigarettes and tobacco products\" to the retailer plus the \"cost\n\nof doing business by the retailer\", 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 (including salaries or drawing accounts of owners,\n\nsalaries 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, insurance, and advertising, and\n\nany other cost: Provided, that any retailer who, in connection with\n\nthe retailer's purchase, receives not only the discounts ordinarily\n\nallowed upon purchases by a retailer but also, in whole or in part,\n\ndiscounts ordinarily allowed upon purchases by a wholesaler, shall,\n\nin determining \"cost to the retailer\", pursuant to this subsection,\n\nadd the \"cost of doing business by the wholesaler\", as defined in\n\nSection 4 of this act, to the \"basic cost of cigarettes and tobacco\n\nproducts\" to said retailer, as well as the \"cost of doing business\n\nby the retailer\".\n\nb. In the absence of proof of a lesser cost of doing business\n\nby the retailer making the sale, the \"cost of doing business by the\n\nretailer\" shall be presumed to be six per centum (6%) of the \"basic\n\ncost of cigarettes and tobacco products\" to the retailer, plus\n\ncartage to the retail outlet if performed or paid for by the\n\nretailer (and not previously included in the charge 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\nretailer.\n\nc. In the absence of proof of a lesser cost of doing business,\n\nthe \"cost of doing business by the retailer\", who, in connection\n\nwith the retailer's purchase, receives not only the discounts\n\nordinarily allowed upon purchases by a retailer but also, in whole\n\nor in part, the discounts ordinarily allowed upon purchases by a\n\nwholesaler, shall be presumed to be six percentum (6%) of the sum of\n\nthe \"basic cost of cigarettes and tobacco products\" and the \"cost of\n\ndoing business by the wholesaler\".","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":"841f277c9ca14ff5825952ae0449710a7dd47c313cbb69a62ce19f347fc9a011","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-329","next":"us-ok/okla.-stat.-tit.-68-68-331"},"notice":"GroundRules: Original legal text. Not legal advice."}