2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-332. Sales by a wholesaler to a wholesaler.

Universal Citation: 68 OK Stat § 68-332 (2021)

When one wholesaler sells cigarettes and tobacco products to any other wholesaler, the former shall not be required to include in his selling price to the latter "cost to the wholesaler", as provided by Section 4 of this act, but the latter wholesaler, upon resale to a retailer, shall be subject to the provisions of said section: Provided further, that manufacturer's representatives, manufacturer's salesmen, or any other person not coming under the definition of a wholesaler, shall not be eligible to purchase cigarettes or tobacco products under the provisions of this Section. Sales by manufacturer's representatives, manufacturer's salesmen, or any other person selling cigarettes and tobacco products to retailers or consumers, as the case may be, shall be required to sell at prices no lower than the prices of the wholesaler to the retailer or of the retailer to the consumer, as the case may be.

Added by Laws 1949, p. 109, § 7, emerg. eff. May 31, 1949. Renumbered from Title 15, § 599.7 by Laws 1981, c. 211, § 7, emerg. eff. June 1, 1981.

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