A retailer who purchases cigarettes and other tobacco products, fermented malt beverages, intoxicating liquor, or wine directly from a manufacturer or producer shall compound the wholesaler markup with the retailer markup to determine the total markup on the merchandise.

Note: Section 100.30 (2) (f), Stats., requires that markups be compounded when a retailer buys directly from the manufacturer or producer, thus acting both as a wholesaler and a retailer. In the absence of proof of a lesser cost of doing business, a wholesaler’s markup is at least 3% and a retailer’s markup is at least 6%, making the product’s total compounded markup at least 9.18%.

History

History: Cr. Register, August, 1990, No. 416, eff. 9-1-90; am., Register, May, 1999, No. 521, eff. 6-1-99.