Louisiana Revised Statutes 51:423 – Violation; penalty; prima facie evidence; revocation of license or permit
Terms Used In Louisiana Revised Statutes 51:423
- Cost to the retailer: means the invoice cost, or the replacement cost, of the merchandise to the retailer, whichever is lower;
(1) Less all trade discounts except customary discounts for cash;
(2) Plus; in the following order:
(a) Freight charges not otherwise included in the invoice cost or the replacement cost of the merchandise;
(b) Cartage to the retail outlet if done or paid by the retailer, which cartage cost, in the absence of proof of a lesser cost, shall be three-fourths of one per cent of the cost to the retailer after adding freight charges but before adding cartage and markup; and,
(c) 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 per cent of the cost to the retailer after adding freight charges and cartage. See Louisiana Revised Statutes 51:421
- Cost to the wholesaler: means the invoice cost, or the replacement cost, of the merchandise to the wholesaler, whichever is lower;
(1) Less all trade discounts except customary discounts for cash and discounts from the state or any governmental agency allowed for the payment of collection of any taxes;
(2) Plus; in the following order:
(a) Freight charges, not otherwise included in the invoice cost or the replacement cost of the merchandise;
(b) Cartage cost which shall be three-fourths of one per cent of the cost to the wholesaler after adding freight charges but before adding cartage, any existing tobacco stamp excise tax and markup, and any motor fuels excise tax;
(c) Any existing tobacco stamp excise tax; and,
(d) 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 two percent of the cost to the wholesaler after adding freight charges, cartage, any existing tobacco stamp excise tax, and any motor fuels excise tax; and,
(e) Any motor fuels excise tax. See Louisiana Revised Statutes 51:421
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
- Retailer: means any person engaged in the business of making sales at retail within this state, or if any person is engaged in the business of making sales both at retail and at wholesale, "retailer" shall apply only to the retail portion of the business. See Louisiana Revised Statutes 51:421
- Subpoena: A command to a witness to appear and give testimony.
- Wholesaler: means any person engaged in the business of making sales at wholesale within this state, or if any person is engaged in the business of making sales both at wholesale and at retail, "wholesaler" shall apply only to the wholesale portion of the business. See Louisiana Revised Statutes 51:421
A.(1) No retailer or wholesaler shall advertise, offer to sell, or sell at retail any item of merchandise at less than cost to the retailer or less than cost to the wholesaler respectively.
(2) No retail or wholesale seller of groceries that issues identification, customer discount, membership, or other similar cards shall sell or otherwise transfer or make available to any person for any purpose, other than law enforcement agents for official law enforcement purposes pursuant to a subpoena or court order or agents of the seller for its purposes directly related to the use of such cards, any information obtained or derived from the issuance or use of such cards.
B. Whoever violates this Subpart shall be fined not less than five hundred dollars nor more than one thousand dollars for each offense and each offense shall constitute a separate violation. Proof of any advertising, offer to sell, or sale by any retailer or wholesaler in contravention of the policy of this Subpart shall be prima facie evidence of a violation.
C. In addition, the collector of revenue may suspend or revoke any existing license or permit granted to any wholesale or retail dealer after notice and opportunity to be heard and in conformity with the rules and regulations made by the collector of revenue to carry out the provisions of this Subpart.
Acts 1999, No. 548, §1; Acts 2001, No. 1217, §1.