§15-598.2.

§15-598.2.
   
   (a) When used in this act, the term "cost to the retailer" shall mean
   the invoice cost of the merchandise to the retailer or the replacement
   cost of the merchandise to the retailer, 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 the
   retailer, which cartage cost, in the absence of proof of a lesser
   cost, shall be deemed to be three-fourths of one percent (3/4 of 1%)
   of the cost to the retailer as herein defined after adding thereto
   freight charges but before adding thereto cartage, and taxes, (3) all
   State and Federal taxes not heretofore added to the cost as such, and
   (4) 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 percent (6%) of the cost of 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 invoice cost of the merchandise to the wholesaler, or the
   replacement cost of the merchandise to the wholesaler, 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 wholesaler, which cartage cost, in the
   absence of proof of a lesser cost, shall be deemed to be three-fourths
   of one percent (3/4 of 1%) of the cost to the wholesaler as herein set
   forth after adding thereto freight charges but before adding thereto
   cartage, and taxes, and (3) all State and Federal taxes not heretofore
   added to the cost as such.
   
   (c) When used in this act the term "replacement costs" shall mean the
   cost per unit at which the merchandise sold or offered for sale could
   have been bought by the 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 seller if bought in the same quantity or quantities as the
   seller's last purchase of said merchandise.
   
   (d) When 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 purposes 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 paragraphs (a)
   or (b) of Section 2, respectively.
   
   (e) 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.
   
   (f) The terms "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 purposes 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.
   
   (g) 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 the case
   of a person, partnership, corporation or association engaged in the
   business of making both sales at retail and sales at wholesale, such
   term shall be applied only to the retail portion of such business.
   
   (h) 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 the
   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 be applied only to the wholesale portion of such
   business.