Determination of cost — Sales outside ordinary channels of business

1. Law
2. Arkansas Code
3. Business and Commercial Law
4. Business Practices
5. Unfair Practices
6. Unfair Cigarette Sales Act
7. Determination of cost — Sales outside ordinary channels of business

In establishing the basic cost of cigarettes to a wholesaler or a retailer, it shall not be permissible to use the invoice cost or the actual cost of any cigarettes purchased at a forced, bankrupt, or closeout sale, or other sale outside of the ordinary channels of trade.

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