When one distributor sells cigarettes to another distributor which has the same presumptive cost of doing business, the former shall not be required to include the markups provided for in section 12-326a, but the latter distributor, upon resale to a distributor which has a different presumptive cost of doing business or to a dealer, shall be subject to the provisions of said section, provided, in no event, shall any distributor sell cigarettes at less than the basic cost of cigarettes.

Terms Used In Connecticut General Statutes 12-326c

  • another: may extend and be applied to communities, companies, corporations, public or private, limited liability companies, societies and associations. See Connecticut General Statutes 1-1
  • Dealer: means any person other than a distributor who is engaged in this state in the business of selling cigarettes, including any person operating and servicing fewer than twenty-five cigarette vending machines, and any person who is engaged in the business of selling taxed tobacco products, as defined in section 12-330a, at retail. See Connecticut General Statutes 12-285
  • Distributor: means (A) any person in this state engaged in the business of manufacturing cigarettes. See Connecticut General Statutes 12-285
  • sell: includes or applies to gifts, exchanges and barter. See Connecticut General Statutes 12-285