37-10-1. Definition of terms. Terms used in this chapter, except where the context clearly requires otherwise, mean: (1)”Basic cost of cigarettes,” the invoice cost of cigarettes to the retailer or wholesaler, as the case may be, or the replacement cost of cigarettes to the retailer or wholesaler, as the case may be, in the quantity […]
37-10-10. Presumption as to cost of doing business by wholesaler–Cartage costs. In the absence of the filing with the secretary of revenue of satisfactory proof of a lesser or higher cost of doing business by the wholesaler making the sale, the cost of doing business by the wholesaler shall be presumed to be four percent […]
37-10-11. Purchases outside ordinary trade channels not considered in determining costs. In establishing the cost of cigarettes to the retailer or wholesaler, the invoice cost of such cigarettes purchased at a forced, bankrupt, or closeout sale, or other sale outside the ordinary channels of trade, may not be used as a basis for justifying a […]
37-10-12. Cost survey as evidence of cost to retailer or wholesaler. Where a cost survey, pursuant to recognized statistical and cost accounting practices, has been made for the trading area in which the offense is committed, to establish the lowest cost to the retailer and the lowest cost to the wholesaler, such cost survey shall […]
37-10-13. Tie-in sale at less than value of other goods deemed rebate or concession. For the purpose of this chapter, a so-called tie-in sale of cigarettes, whereby in conjunction with the purchase of cigarettes, at a price which would not otherwise be less than cost to the vendor, the purchaser is offered other merchandise or […]
37-10-14. Application of minimum price provisions to combination sales, rebates and concessions. In all advertisements, offers for sale or sales involving two or more items, at least one of which items is cigarettes, at a combined price, and in all advertisements, offers for sale or sales involving the giving of any concession of any kind […]
37-10-15. Promotional merchandise not considered in determining cost. Merchandise given free or payment made to a retailer or wholesaler by the manufacturer thereof for display, or advertising, or promotion purposes, or otherwise, shall not be considered in determining the cost of cigarettes to the retailer or wholesaler. Source: SL 1966, ch 157, §11 (2).
37-10-16. Price reductions permitted to meet competition–Sales not in ordinary trade channels not considered. Any retailer may advertise, offer to sell, or sell cigarettes at a price made in good faith to meet the price of a competitor who is selling the same article in this state at cost to him as a retailer as […]
37-10-17. Cost survey price considered competitive price. In the absence of proof of the price of a competitor, under §37-10-16, the lowest cost to the retailer, or the lowest cost to the wholesaler, as the case may be, determined by any cost survey, made pursuant to §37-10-12, may be deemed the price of a competitor […]
37-10-18. Isolated transactions exempt from chapter. The provisions of this chapter shall not apply to sales at retail or sales at wholesale made as an isolated transaction and not in the usual course of business. Source: SL 1966, ch 157, §8 (1).
37-10-19. Damaged merchandise sales exempt from chapter–Notice to customer. The provisions of this chapter shall not apply to sales at retail or sales at wholesale made where cigarettes are advertised, offered for sale, or sold as imperfect or damaged, and such advertising, offer to sell or sale shall state the reason therefor and the quantity […]
37-10-2. Sale at less than cost to prevent competition unlawful–Rebates and concessions not applicable to other merchandise. It shall be unlawful and a violation of this chapter for any retailer, wholesaler or other person with intent to injure competitors or destroy or substantially lessen competition, (1)To advertise, offer to sell, or sell, at retail or […]
37-10-20. Clearance sales exempt from chapter–Notice to customer. The provisions of this chapter shall not apply to sales at retail or sales at wholesale made where cigarettes are advertised, offered for sale, or sold in bona fide clearance sales for the purpose of discontinuing trade in such cigarettes and such advertising, offer to sell, or […]
37-10-21. Liquidation sales exempt from chapter. The provisions of this chapter shall not apply to sales at retail or sales at wholesale made where cigarettes are sold upon the final liquidation of a business. Source: SL 1966, ch 157, §8 (4).
37-10-22. Sales by officer acting under court order exempt from chapter. The provisions of this chapter shall not apply to sales at retail or sales at wholesale made where cigarettes are advertised, offered for sale, or sold by any officer acting under the order or direction of any court. Source: SL 1966, ch 157, §8 […]
37-10-23. Sale at less than cost or offer of rebate as evidence of intent to prevent competition. Evidence of advertisement, offering to sell or sale of cigarettes by any retailer or wholesaler at less than cost to him or evidence of any offer of a rebate in price or the giving of a rebate in […]
37-10-24. Evidence of fictitious price or concealment of cost bearing on good faith–Evidence of trade usages. In determining cost to the retailer and cost to the wholesaler the secretary of revenue or a court shall receive and consider as bearing on the good faith of such cost, evidence tending to show that any person complained […]
37-10-25. Contracts in violation void–Recovery prohibited. Any contract, expressed or implied, made by any person in violation of any of the provisions of this chapter, is declared to be an illegal and void contract and no recovery shall be made thereon. Source: SL 1966, ch 157, §10.
37-10-26. Promulgation of rules–Cost survey. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1)The minimum price of cigarettes; (2)The extension of credit; and (3)Retail delinquency. The secretary of revenue may undertake a cost survey as provided in §37-10-12. Source: SL 1966, ch 157, §14 (1); SL 1987, ch 82, §53; SL […]
37-10-27. Duty to enforce chapter–Employment of personnel. In order to effectuate the purposes of this chapter it shall be the duty of the secretary of revenue to carry out the enforcement provisions of this chapter. In accordance with the laws of this state the secretary may, within the limits of available appropriations, employ and fix […]
