(a) Application of manufacturer promotional allowances.

1. (1) For purposes of Arkansas Code § 4-75-709, a manufacturer promotional allowance for a particular brand style of cigarette may only be passed on to the purchaser by the wholesaler or retailer in a transaction involving that particular brand style of cigarette.
2. (2) A wholesaler or retailer may not apply manufacturer promotional allowances in a sale involving a brand style of cigarette other than the particular brand style of cigarette for which that manufacturer promotional allowance was given by the manufacturer.

(b) No accrual of manufacturer promotional allowances.

1. (1) For purposes of Arkansas Code § 4-75-709, manufacturer promotional allowances may not be accrued and applied in the aggregate, but must be applied only on the same gross or pro rata basis as they are provided by the manufacturer.
2. (2) For example, if a manufacturer provides a manufacturer promotional allowance of twenty cents (20¢) per carton of a particular brand style, that manufacturer promotional allowance may only be passed on to the purchaser by the wholesaler at the rate of twenty cents (20¢) per carton, or a pro rata portion thereof per pack from the carton, for the particular brand style of cigarette for which it is provided by the manufacturer.