Sec. 30-68l. Wholesale permittees; sales below cost prohibited.
Sec. 30-68l. Wholesale permittees; sales below cost prohibited. No wholesaler
permittee shall sell to any purchaser holding a permit for the sale of alcoholic liquor for
on or off premises consumption at a price which is below such wholesaler permittee's
cost. For the purposes of this section, "cost" means: (1) On domestic alcoholic liquor
bottled in the state, the total of (A) the cost of all ingredients, (B) all transportation
charges from the point of origin to the point of destination, (C) all applicable federal
and state taxes, and (D) the cost of containers, labels, caps, closures and all bottling
charges and labor; (2) on imported alcoholic liquor bottled in the state, the total of (A)
the invoice price from the supplier, (B) all other ingredients, (C) the cost of duties, (D)
all applicable federal and state taxes, (E) insurance, (F) ocean freight and brokerage
charges, (G) all transportation charges, and (H) the cost of containers, labels, caps,
closures and all bottling charges and labor; (3) on domestic alcoholic liquors not bottled
in this state, the total of (A) the posted price from the supplier to the wholesaler, (B)
the cost of shipping or delivery charges to the wholesaler's place of business which
were paid by the wholesaler in addition to the posted price, and (C) all applicable federal
and state taxes paid by the wholesaler in addition to the posted price; (4) on imported
alcoholic liquor not bottled in the state, the total of (A) the posted price from the supplier,
(B) the cost of duties, insurance, ocean freight and brokerage charges and transportation
charges paid by the wholesaler in addition to the posted price, and (C) all applicable
federal and state taxes paid by the wholesaler in addition to the posted price. The provisions of this section shall not apply to sales of wine.
(P.A. 81-294, S. 2, 22; P.A. 03-19, S. 70.)
History: P.A. 03-19 made technical changes, effective May 12, 2003.