As used in this subpart:

1. (1) “Concession” has the same meaning as “rebate”;

2. (2)

   1. (A) “Cost to wholesaler” means the basic cost of the cigarettes involved to the wholesaler plus the cost of doing business by the wholesaler as evidenced by the standards and methods of accounting regularly employed by him or her and must include, without limitation:

      1. (i) Labor costs, including salaries of executives and officers;
      2. (ii) Rent;
      3. (iii) Depreciation;
      4. (iv) Selling costs;
      5. (v) Maintenance of equipment;
      6. (vi) Delivery costs;
      7. (vii) All types of licenses;
      8. (viii) Taxes;
      9. (ix) Insurance; and
      10. (x) Advertising.
   2. (B) The cost of doing business is presumed to be four percent (4%) of the basic cost of cigarettes to the wholesaler unless a cost of doing business application is submitted pursuant to 26 CAR § 200-1501; and
3. (3) “Rebate”, pursuant to Arkansas Code § 4-75-702, means a payment made by a seller of cigarettes to a purchaser of cigarettes after the sale that serves as a discount or return of part of an amount previously given in payment by the purchaser of cigarettes.