Section 105.06. Average expense allocation.

Latest version.

The average expense allocation method for calculating a wholesaler's cost of doing business shall allocate a portion of the wholesaler's expenses incurred in the operation of the business to the sale of cigarettes and other tobacco products, as provided in s. ATCP 105.07 , and shall establish the percentage relationship between this portion of total expenses and the cost to wholesaler, calculated over the same 12-month period as used in s. ATCP 105.04 , for cigarette and other tobacco products.

History: Cr. Register, October, 1988, No. 394 , eff. 11-1-88.

                    
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