- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 50. Tobacco Taxes and Sales
- Section 710. Sale at Less Than Cost; Rebate in Price.
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. Sale at Less Than Cost; With Gift or Concession.
AS 43.50.710. Sale at Less Than Cost; Rebate in Price.
- (a) A wholesaler or retailer may not, with intent to injure competitors or destroy or substantially lessen competition,
- (1) advertise, offer to sell, or sell, at retail or wholesale, cigarettes at less than actual cost to the wholesaler or
- (2) offer a rebate in price, give a rebate in price, offer a concession of any kind, or give a concession of any kind or
nature in connection with the sale of cigarettes.
- (b) A retailer may not induce or attempt to induce or procure or attempt to procure
- (1) the purchase of cigarettes at a price less than the actual cost to a wholesaler;
- (2) a rebate or concession of any kind or nature in connection with the purchase of cigarettes.
- (c) Evidence of advertisement, offering to sell, or sale of cigarettes by a wholesaler or retailer at less than actual
cost, or evidence of an offer of a rebate in the price, the giving of a rebate in price, offer of a concession, or the
giving of a concession of any kind or nature in connection with the sale of cigarettes, or the inducing, attempt to
induce, the procuring, or the attempt to procure the purchase of cigarettes at a price less than actual cost to a
wholesaler or retailer is prima facie evidence of intent to injure competitors and to destroy or substantially lessen
- (d) Nothing in this section prohibits a manufacturer from offering promotions to a wholesaler or a retailer if the
wholesale promotion is the same for all participating wholesalers and the retail promotion is the same for all
- (e) A wholesaler or retailer who violates the provisions of this section is guilty of a class B misdemeanor.
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