Okla. Stat. tit. 68, § 68-330

a. The term "cost to the retailer" shall mean the "basic cost

of cigarettes and tobacco products" to the retailer plus the "cost

of doing business by the retailer", 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 (including salaries or drawing accounts of owners,

salaries of executives and officers, or general and special

allocations and charges made by parent organizations), rent,

depreciation, selling costs, maintenance of equipment, delivery

costs, all types of licenses, taxes, insurance, and advertising, and

any other cost: Provided, that any retailer who, in connection with

the retailer's purchase, receives not only the discounts ordinarily

allowed upon purchases by a retailer but also, in whole or in part,

discounts ordinarily allowed upon purchases by a wholesaler, shall,

in determining "cost to the retailer", pursuant to this subsection,

add the "cost of doing business by the wholesaler", as defined in

Section 4 of this act, to the "basic cost of cigarettes and tobacco

products" to said retailer, as well as the "cost of doing business

by the retailer".

b. In the absence of proof of a lesser cost of doing business

by the retailer making the sale, the "cost of doing business by the

retailer" shall be presumed to be six per centum (6%) of the "basic

cost of cigarettes and tobacco products" to the retailer, plus

cartage to the retail outlet if performed or paid for by the

retailer (and not previously included in the charge 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

retailer.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 188

c. In the absence of proof of a lesser cost of doing business,

the "cost of doing business by the retailer", who, in connection

with the retailer's purchase, receives not only the discounts

ordinarily allowed upon purchases by a retailer but also, in whole

or in part, the discounts ordinarily allowed upon purchases by a

wholesaler, shall be presumed to be six percentum (6%) of the sum of

the "basic cost of cigarettes and tobacco products" and the "cost of

doing business by the wholesaler".