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03.02.03.00.htm 03.02.03.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 02 ALCOHOL AND TOBACCO TAX Chapter 03 Maryland Cigarette Sales Below Cost Act Authority: Commercial Law Article, §11-501(e)1(ii) 11-502(a)5) and 11-507; Business Regulation Article, §16-209(b) Annotated Code of Maryland
03.02.03.01.htm 03.02.03.01. 01 Transportation Costs Calculated as Part of the Basic Cost of Cigarettes.. A. Transportation cost is the expense to ship or deliver cigarettes from a premise other than the retail license location to the retailer's location for final sale.B. The transportation cost shall be calculated as part of the "basic cost of cigarettes" to the retailer, as provided in Commercial Law Article, § 11-501(e) Annotated Code of Maryland.C. Section B of this regulation applies when a ret
03.02.03.02.htm 03.02.03.02. 02 Notice That Wholesaler is Unlicensed.. A licensee who purchases cigarettes at wholesale for the purpose of resale in Maryland at wholesale or retail as defined in the Maryland Cigarette Sales Below Cost Act, from a person not having a license as provided in Business Regulation Article, § 16-210, shall be deemed not to have had notice and knowledge the wholesaler was unlicensed, if:A. The licensee making the purchase had no actual notice or knowledge that the wholesaler was not li
03.02.03.03.htm 03.02.03.03. 03 Applications for Cigarette Licenses.. A. Applications for a retailer's cigarette license or licenses shall show the name and address of the place where cigarettes are sold.B. Applications for more than one cigarette license shall be accompanied by a list of locations stating names and addresses where cigarettes are sold.C. Applications by vending machine operators as defined in Commercial Law Article, §11-501(k) for a vending machine operator's cigarette license shall
03.02.03.04.htm 03.02.03.04. 04 Record Keeping and Licensing.. A. Holders of any cigarette license shall keep and maintain available for inspection during business hours, for a period of 2 years, the following:1) All invoices and bills of lading;. 2) All records covering all purchases and sales of cigarettes; and. 3) All records of merchandise sold in connection with cigarettes.. B. The records in §A of this regulation shall be maintained and available for inspection at the license location.
03.02.03.05.htm 03.02.03.05. 05 "Cost to Wholesaler" Eliminated From Certain Purchases.. A person who is a seller at both retail and wholesale as provided in Commercial Law Article, §11-501(m)3) may:A. Purchase cigarettes from another wholesaler eliminating the "cost to the wholesaler" from the price paid for the cigarettes, as provided in Commercial Law Article, §11-503(c) only on those cigarettes purchased that are sold at wholesale; andB. Not purchase cigarettes pursuant to the provisi
03.02.03.06.htm 03.02.03.06. 06 Sales by Manufacturers' Representatives.. A manufacturer's representative who sells cigarettes to a retailer may do so only:. A. As the duly authorized representative of a licensed wholesaler; and. B. On behalf of that wholesaler..
03.02.03.07.htm 03.02.03.07. 07 Wholesaler's Cost of Doing Business.. A. Cost of Doing Business.. 1) The cost of doing business is presumed to be 5 percent of the basic cost of cigarettes to the wholesaler.2) Unless approved for a lower cost of doing business or meeting legal competition, as provided by this regulation, a wholesaler may not sell cigarettes to a retailer at less than a 5 percent markup.3) "Cost of doing business" means the wholesaler's cost of doing business in cigarettes as evidenced
03.02.03.08.htm 03.02.03.08. 08 Promotional Allowances and Cigarette Buydowns.. A. A retailer or wholesaler may pass on to a purchaser or consumer any reduction in cost which results from:1) Payment or compensation given by a manufacturer of cigarettes on a uniform and nondiscriminatory basis for promotional services; or2) Any coupon issued and ultimately redeemed by a cigarette manufacturer.. B. A coupon may be issued by a manufacturer or a wholesaler acting as an agent of the manufacturer i
03.02.03.9999.htm 03.02.03.9999. Administrative History Effective date: November 24, 1969. Regulations .01―03, .04C, .05C, and .06 amended effective January 23, 1981 (8:2 Md. R. 110) ―. Chapter revised effective August 6, 1990 (17:15 Md. R. 1854). Regulation .04B amended effective June 25, 2001 (28:12 Md. R. 1103). Regulation .07 adopted effective July 4, 1994 (21:13 Md. R. 1154). Regulation .07 amended effective April 1, 2002 (29:6 Md. R. 566). Regulation .07C amended effective May 29, 2000 (27:10 Md. R. 964).
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