§ 217-A. Sales at less than cost
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 217-A
§ 217-A. Sales at less than cost
(b) Evidence of advertisement offering to sell or sale of cigarettes by any cigarette dealer at less than cost to the dealer or evidence of any offer of a rebate in price or giving of a rebate in price or an offer of a concession or the giving of a concession of any kind or nature whatsoever in connection with the sale of cigarettes or the inducing or attempt to induce or to the procuring or the attempt to procure the purchase of cigarettes at a price less than cost of the cigarette stamping agent, wholesaler or retail dealer shall be prima facie evidence of intent to injure competitors and to destroy or substantially lessen competition or of intent to avoid the collection or paying over of such taxes as may be required by law. Evidence of a final selling cost which is not the invoice cost or an invoice which does not include allowable discounts, rebates, allowances or free or discounted merchandise relating to or in conjunction with the sale of cigarettes when used by the cigarette stamping agent, wholesaler or retailer shall be prima facie evidence of violation of this article.
Credits
1929, April 9, P.L. 343, No. 176, art. II-A, § 217-A, added 1993, July 2, P.L. 250, No. 46, § 1, imd. effective.
72 P.S. § 217-A, PA ST 72 P.S. § 217-A
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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