(a) Markup on sales at wholesale on cash and carry basis. — In any sale of cigarettes at wholesale on a cash and carry basis (i.e., where cigarettes are not delivered unless the full price thereof is received by the seller at or before delivery and where the purchaser performs or pays for the cartage of the cigarettes to the purchaser's place of business), the presumptive wholesale markup of 5 percent provided in § 2602(4) of this title may be reduced by 2 cents for each carton containing 200 cigarettes. (b) Sales by wholesalers to other wholesalers and vending machine operators. — When 1 wholesaler sells cigarettes to any other wholesaler or vending machine operator, as herein defined, the former shall not be required to include in the selling price to the latter "cost of the wholesaler," as provided by § 2602(4) of this title, but said seller must include in said selling price "basic cost of cigarettes" as defined in § 2602(1) of this title plus a charge of 1 percent thereon, in the absence of satisfactory proof of a lesser cost for the rendition of such service by the seller, and the latter wholesaler, upon resale to a retailer, shall be deemed to be the wholesaler governed by the provisions of § 2602(4) of this title.
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