56:7-28 - Determination of cost to retailer or cost to wholesaler; evidence - New Jersey Statutes

56:7-28.  Determination of cost to retailer or cost to wholesaler; evidence
    a.  In determining  "cost to the retailer"  and  "cost to the wholesaler" the Director or a court shall receive and consider as bearing on the bona fides  of such cost, evidence tending to show that any person complained against under  any of the provisions of this act purchased cigarettes, with respect to the  sale of which complaint is made, at a fictitious price, or upon terms, or in  such a manner, or under such invoices, as to conceal the true cost, discounts  or terms of purchase, and shall also receive and consider as bearing on the  bona fides of such cost, evidence of the normal, customary and prevailing terms  and discounts in connection with other sales of a similar nature in the trade  area or State.

    b.  Merchandise given gratis or payment made to a retailer or wholesaler by  the manufacturer thereof for display, or advertising, or promotion purposes, or  otherwise, shall not be considered in determining the cost of cigarettes to the  retailer or wholesaler.

     L.1952, c. 247, p. 828, s. 11.