Statutes, codes, and regulations
Wisconsin Administrative Code
Agency - Department of Agriculture, Trade and Consumer ProtectionTrade and Consumer ProtectionChapter ATCP 105 - Sales Below Cost
Subchapter I - General Provisions
Section ATCP 105.003 - Retailers purchasing directly from manufacturers or producers

Wis. Admin. Code ATCP § ATCP 105.003

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Current through November 25, 2024
Section ATCP 105.003 - Retailers purchasing directly from manufacturers or producers

A retailer who purchases cigarettes and other tobacco products, fermented malt beverages, intoxicating liquor or wine directly from a manufacturer or producer shall compound the wholesaler markup with the retailer markup to determine the total markup on the merchandise.

Wis. Admin. Code Department of Agriculture, Trade and Consumer Protection ATCP 105.003

Cr. Register, August, 1990, No. 416, eff. 9-1-90; am., Register, May, 1999, No. 521, eff. 6-1-99.

Section 100.30(2) (f), Stats., requires that markups be compounded when a retailer buys directly from the manufacturer or producer, thus acting both as a wholesaler and a retailer. In the absence of proof of a lesser cost of doing business, a wholesaler's markup is at least 3% and a retailer's markup is at least 6%, making the product's total compounded markup at least 9.18%.