Section 105.005. Retailers selling to other retailers.

 

(1)   Non-manufacturers and non-producers. In order to determine the selling price to its own retail customers, a non-manufacturing or non-producing retailer of cigarettes and other tobacco products, fermented malt beverages, intoxicating liquor, or wine who sells to other retailers shall use the selling price for the sales to other retailers plus at least the minimum retailer markup.

(2)   Manufacturers and producers. In order to determine the selling price to its own retail customers, a manufacturer or producer of cigarettes and other tobacco products, fermented malt beverages, intoxicating liquor, or wine who acts as both a wholesaler and a retailer shall use its selling price to other retailers plus the wholesaler markup compounded with the retailer markup.

History: Cr. Register, August, 1990, No. 416 , eff. 9-1-90; am., Register, May, 1999, No. 521 , eff. 6-1-99; CR 14-047 : am. (2) Register May 2015 No. 713 , eff. 6-1-15.

Note

Under s. ATCP 105.005 (1) and s. 100.30 (2m) (b) , Stats., if retailer A sells cigarettes or other named merchandise to retailer B at a 10% markup, when retailer A sells at retail to A's own customers the minimum retail markup must be 10% compounded with 6% (absent proof of a lesser cost of doing business), or 16.6%. Microsoft Windows NT 6.1.7601 Service Pack 1 Under s. ATCP 105.005 (2) and s. 100.30 (2m) (b) , Stats., an integrated manufacturer-wholesaler-retailer who sells to an independent retailer must compound the wholesale and retail markups over its selling price to independent retailers, in order to determine its selling price to its own retail customers. In the absence of proof of a lesser cost of doing business, the wholesale markup is at least 3% and the retail markup is at least 6%, making the product's total compounded markup at least 9.18%. Microsoft Windows NT 6.1.7601 Service Pack 1