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2017 Idaho Statutes
Title 48 - MONOPOLIES AND TRADE PRACTICES
Chapter 4 - UNFAIR SALES ACT
Section 48-403 - DEFINITIONS OF TERMS.
Universal Citation: ID Code § 48-403 (2017)
48-403. Definitions of terms. (a) When used in this act, the term "cost to the retailer" shall mean the actual cost of the merchandise to the retailer, or the replacement cost of the merchandise to the retailer at the lowest prices then prevailing in his trade area, whichever is lower; less all trade discounts except customary discounts for cash; to which shall be added
(1) freight charges not otherwise included in the invoice cost or the replacement cost of the merchandise as herein set forth, and
(2) cartage to the retail outlet if done or paid for by the retailer, which cartage cost, in the absence of proof of a lesser cost, shall be deemed to be three-fourths (3/4) of one per cent (1%) of the cost to the retailer as herein defined after adding thereto freight charges but before adding thereto cartage and markup, and
(3) a markup to cover a proportionate part of the cost of doing business, which markup in the absence of proof of a lesser cost, shall be six per cent (6%) of the cost to the retailer as herein set forth after adding thereto freight charges and cartage but before adding thereto a markup.
(b) When used in this act, the term "cost to the wholesaler" shall mean the actual cost of the merchandise to the wholesaler, or the replacement cost of the merchandise to the wholesaler, whichever is lower; less all trade discounts except customary discounts for cash; to which shall be added
(1) freight charges, not otherwise included in the invoice cost or the replacement cost of the merchandise as herein set forth, and
(2) cartage to the retail outlet if done or paid for by the wholesaler, which cartage cost, in the absence of proof of a lesser cost, shall be deemed to be three-fourths (3/4) of one per cent (1%) of the cost to the wholesaler as herein set forth after adding thereto freight charges but before adding thereto cartage and markup, and
(3) a markup to cover a proportionate part of the cost of doing business, which markup, in the absence of proof of a lesser cost, shall be two per cent (2%) of the cost to the wholesaler as herein set forth after adding thereto freight charges and cartage but before adding thereto a markup.
(b) (aa) When used in this act, the term "cost to the direct seller" shall mean the actual cost of the merchandise to the direct seller or the replacement cost of the merchandise to the direct seller at the lowest price then prevailing in his trade area, whichever is the lower; less all trade discounts except customary discounts for cash; to which shall be added
(1) freight charges not otherwise included in the invoice cost or the replacement cost of the merchandise as herein set forth, and
(2) cartage to the retail outlet if done or paid for by the direct seller, which cartage cost, in the absence of proof of a lesser cost shall be deemed to be one and one-half [per cent] (1 1/2%) of the cost to the direct seller as herein defined after adding thereto freight charges, but before adding thereto cartage and markup, and
(3) a markup to cover a proportionate part of the cost of doing business, which markup, in the absence of proof of a lesser cost shall be eight per cent (8%) of the cost to the direct seller as herein set forth after adding thereto freight charges, but before adding thereto cartage and markup.
(c) When used in this act the term "replacement cost" shall mean the cost per unit at which the merchandise sold or offered for sale could have been bought at the nearest source of supply by the retailer, wholesaler or direct seller at any time within thirty (30) days prior to the date of sale or the date upon which it is offered for sale by the retailer, wholesaler or direct seller if bought in the same quantity or quantities as the retailer’s, wholesaler’s or direct seller’s last purchase of the said merchandise.
(d) Where one or more items are advertised, offered for sale, or sold with one or more other items at a combined price, or are advertised, offered as a gift, or given with the sale of one or more other items, each and all of said items shall for the purpose of this act be deemed to be advertised, offered for sale, or sold, and the price of each item named shall be governed by the provisions of subsections (a), (b) and (b-aa) of section 48-403 (this section) respectively.
(e) The terms "cost to the retailer" "cost to the wholesaler" and "cost to the direct seller" as defined in subsections (a), (b) and (b-aa) of this section shall mean bona fide costs; and purchases made by retailers, wholesalers and direct sellers at prices which cannot be justified by prevailing market conditions within this state shall not be used in determining cost to the retailer, cost to the wholesaler and cost to the direct seller. Any manufacturer’s published list price, less published discounts, in effect in this state at the time any such manufacturer’s merchandise is purchased by a wholesaler, retailer or direct seller is deemed to be competent evidence of the cost of such manufacturer’s merchandise, in the absence of proof of a lesser cost.
(f) The terms "sell at retail," "sales at retail" and "retail sale" shall mean and include any transfer for a valuable consideration, made in the ordinary course of trade or in the usual prosecution of the seller’s business, of title to tangible personal property to the purchaser for consumption or use other than resale or further processing or manufacturing. The above terms shall include any transfer of such property where title is retained by the seller as security for the payment of the purchase price.
(g) The term "sell at wholesale," "sales at wholesale" and "wholesale sales" shall mean and include any transfer for a valuable consideration made in the ordinary course of trade or the usual conduct of the seller’s business, of title to tangible personal property to the purchaser for purpose of resale or further processing or manufacturing. The above terms shall include any transfer of such property where title is retained by the seller as security for the payment of the purchase price.
(h) The term "retailer" shall mean and include every person, partnership, corporation or association engaged in the business of making sales at retail within this state; provided, that in case of a person, partnership, corporation or association engaged in the business of making both sales at retail and sale at wholesale, such terms shall be applied only to the retail portion of such business.
(i) The term "wholesaler" shall mean and include every person, partnership, corporation, or association engaged in the business of making sales at wholesale within this state; provided that in case of a person, partnership, corporation or association engaged in the business of making both sales at wholesale and sales at retail, such term shall apply only to the wholesale portion of such business.
(j) The term "freight charges" when used in this act shall mean minimum rates or charges contained in the lawfully filed tariff of any carriers holding authority from the Idaho Public Utilities Commission of Idaho or the Interstate Commerce Commission which tariff is on file with the said Idaho Public Utilities Commission or the Interstate Commerce Commission.
(k) The term "direct seller" when used in this act shall mean and include every retailer as herein defined who buys processed merchandise direct from the processor for the purpose of selling such processed merchandise at retail, but a retailer shall be a direct seller only as to the processed merchandise so purchased.
(l) The term "store or outlet" as used in this act, means any place at which goods, wares or merchandise are sold or offered for sale to the public; provided, however, that the term "store or outlet" shall not be construed to include any place at which the gross sales of goods, wares or merchandise in the last preceding calendar year do not exceed $5,000.00.
(m) The term "person" shall mean any individual, firm, partnership, corporation or association.
History:
[48-403, added 1939, ch. 209, sec. 3, p. 427; am. 1941, ch. 117, sec. 1, p. 230; am. 1955, ch. 95, sec. 2, p. 211; am. 1955, ch. 234, sec. 8, p. 521.]
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