Section 59-1504 - Sale of cigarettes; cost to retailer; filing with division(1) Cost to the retailer shall mean the basic cost of cigarettes to the retailer plus the cost of doing business by the retailer, as evidenced by the standards and methods of accounting regularly employed by him in his allocation of overhead costs and expenses, paid or incurred, and must include, without limitation, labor, including salaries of executives and officers, rent, depreciation, selling costs, maintenance of equipment, delivery costs, all types of licenses, taxes, insurance and advertising; Provided, that any retailer who purchases from the manufacturer at or less than or at about the price normally and usually charged for purchases in wholesale quantities shall, in determining cost to the retailer, pursuant to this subsection, add the cost of doing business by the wholesaler, as defined in section 59-1505, to the basic cost of cigarettes to such retailer, as well as the cost of doing business by the retailer.(2) In the absence of the filing with the division of satisfactory proof of a lesser or higher cost of doing business by the retailer making the sale, the cost of doing business by the retailer shall be presumed to be eight percent of the basic cost of cigarettes to the retailer.(3) In the absence of the filing with the division of satisfactory proof of a lesser or higher cost of doing business, the cost of doing business by the retailer, who, in connection with the retailer's purchase, received not only the discounts ordinarily allowed upon purchase by a retailer but also, in whole or in part, the discounts ordinarily allowed upon purchases by a wholesaler, shall be presumed to be eight percent of the sum of the basic cost of cigarettes and the cost of doing business by the wholesaler.Neb. Rev. Stat. §§ 59-1504
Laws 1965, c. 364, § 4, p. 1187.