Okla. Stat. tit. 68, § 68-329
This is the official text of Okla. Stat. tit. 68, § 68-329, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Cost to wholesaler; meaning
Official statutory text
a. The term "cost to the wholesaler" shall mean the "basic cost
of cigarettes and tobacco products" to the wholesaler plus the "cost
of doing business by the wholesaler", as evidenced by the recognized
statistical and cost accounting practices in allocation of overhead
costs and expenses, paid or incurred, and must include, without
limitation, labor costs (including salaries or drawing accounts of
owners, salaries of executives and officers, or general and special
Oklahoma Statutes - Title 68. Revenue and Taxation Page 187
allocations and charges made by parent organizations), rent,
depreciation, selling costs, maintenance of equipment, delivery
costs, all types of licenses, taxes, insurances, and advertising,
and any other cost.
b. In the absence of proof of a lesser cost of doing business
by the wholesaler making the sale, the "cost of doing business by
the wholesaler" shall be presumed to be two per centum (2%) of the
"basic cost of cigarettes and tobacco products" to the wholesaler,
plus cartage to the retail trade, if performed 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 per centum (3/4 of
1%) of the "basic cost of cigarettes and tobacco products" to the
wholesaler.
of cigarettes and tobacco products" to the wholesaler plus the "cost
of doing business by the wholesaler", as evidenced by the recognized
statistical and cost accounting practices in allocation of overhead
costs and expenses, paid or incurred, and must include, without
limitation, labor costs (including salaries or drawing accounts of
owners, salaries of executives and officers, or general and special
Oklahoma Statutes - Title 68. Revenue and Taxation Page 187
allocations and charges made by parent organizations), rent,
depreciation, selling costs, maintenance of equipment, delivery
costs, all types of licenses, taxes, insurances, and advertising,
and any other cost.
b. In the absence of proof of a lesser cost of doing business
by the wholesaler making the sale, the "cost of doing business by
the wholesaler" shall be presumed to be two per centum (2%) of the
"basic cost of cigarettes and tobacco products" to the wholesaler,
plus cartage to the retail trade, if performed 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 per centum (3/4 of
1%) of the "basic cost of cigarettes and tobacco products" to the
wholesaler.
Status: in_force · Read it on the official government site
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