ATCP 105.09   Specific expense allocation.

ATCP 105.10   Applicability.

Subchapter III — Motor Fuel Pricing

ATCP 105.21   Calculating cost of motor fuel.

ATCP 105.22   Unavailability of average posted terminal price for fuel sold.

ATCP 105.23   Notice of price offered to meet competition.

Ch. ATCP 105 Note Note: Chapter Ag 119 was created on an emergency rule effective June 23, 1987; Chapter Ag 119 was renumbered chapter ATCP 105 under s. 13.93 (2m) (b) 1., Stats., Register, April, 1993, No. 448.

subch. I of ch. ATCP 105 Subchapter I — General Provisions

ATCP 105.001 ATCP 105.001 Definitions. Except as otherwise provided, the definitions specified in s. 100.30 (2), Stats., apply to this chapter. In this chapter and in s. 100.30, Stats.:

ATCP 105.001(1) (1) “Customary discounts for cash” includes all discounts offered to a wholesaler or retailer that are conditioned on payment within a certain time.

ATCP 105.001(2) (2) “Department” means the Wisconsin department of agriculture, trade and consumer protection.

ATCP 105.001(3) (3) “Excise taxes” includes state and federal excise taxes, petroleum inspection fees, and state and federal assessments on petroleum products to fund leaking underground storage tank programs.

ATCP 105.001(4) (4) “Motor vehicle fuel” means any liquid prepared, advertised, or sold for use as, or commonly and commercially used as, a fuel in internal combustion engines.

ATCP 105.001(4m) (4m) “Petroleum price reporting service” has the meaning given in s. 100.30 (2) (cL), Stats.

ATCP 105.001(5) (5) “Replacement cost of the merchandise” means the price to the wholesaler or retailer meeting all of the following requirements:

ATCP 105.001(5)(a) (a) The price is for the same merchandise as the merchandise whose cost is in question.

ATCP 105.001(5)(b) (b) The price is available for merchandise if bought in the same quantity as the quantity purchased on the most recent date before the date of the sale in question.

ATCP 105.001(5)(c) (c) The price was available between 2 dates: the date of the sale in question and the date, before this sale, when the wholesaler or retailer last purchased the same merchandise.

ATCP 105.001(6) (6) “Terminal” means, for purposes of subch. III of ch. ATCP 105, a terminal under s. 100.30 (2) (j), Stats., or group of terminals, under s. 100.30 (2m) (c), Stats., for which a petroleum price reporting service routinely lists, on most days, prices offered by at least 3 refiners or wholesalers of motor vehicle fuel.

ATCP 105.001 History History: Cr. Register, August, 1990, No. 416, eff. 9-1-90; cr. (4m) and (6), Register, May, 1999, No. 521, eff. 6-1-99.

ATCP 105.003 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.

ATCP 105.003 Note Note: 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%.

ATCP 105.003 History History: Cr. Register, August, 1990, No. 416, eff. 9-1-90; am., Register, May, 1999, No. 521, eff. 6-1-99.

ATCP 105.004 ATCP 105.004 Cigarette multiple retailers. A cigarette multiple retailer, as defined in s. 139.30 (8), Stats., who purchases cigarettes from a wholesaler shall compute the minimum selling price by adding the wholesaler markup, compounded with the retailer markup, to the price of the cigarettes the manufacturer charged the wholesaler.

ATCP 105.004 Note Note: Section 100.30 (2) (L) 2, Stats., defines cigarette multiple retailers as wholesalers. This permits other cigarette wholesalers (jobbers and distributors) to sell to multiple retailers with no markup, because ss. 100.30 (2) (c) 1. a and b., Stats., which specify when jobbers and distributors must add a wholesale markup, do not cover sales between wholesalers. Under s. 100.30 (2) (f), Stats., cigarette multiple retailers who have purchased from jobbers or distributors must apply both the wholesale and the retail markups. This rule consolidates the provisions of these statutes by requiring the use of a compounded markup. This rule also directs cigarette multiple retailers to use the manufacturer’s price as the basis of their cost calculations, which is required by s. 100.30 (2) (c) 1. b., Stats.

ATCP 105.004 Note 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 total compounded markup for cigarettes sold under this rule at least 9.18%.

ATCP 105.004 History History: Cr. Register, August, 1990, No. 416, eff. 9-1-90.

ATCP 105.005 ATCP 105.005 Retailers selling to other retailers.