ÿWPC7- ò‰â0¡ÛêGÍT’:«e“ú1Å’"ùásÈŠêÂv\R‚:êwGÈu&ïËÛÄä*– ªòpfóÜXmná±—Z*µ³zóÄ:_:”êÿµ×>s#Ó^$=j‚ ‹ÈvDH—ÕبáqÍ“|'ý1¾J6§¸|9ȹ%ã5Çè.”]ÆÅUAÿMpÐÉÚ3Ü»¬Ã&jãy$!œUpΟUTyþ¡“‹´Ä\îØ{VºÊæôFŽÊš3€?sÛ±Ð]ßM¦ôŠM`¹vHÃÁ€È~t/¨ ku6£Í€ZÐÈñ!éÀàÙ­ŒXù?z5µöJ;5o“¬¶ê–ýp¹ÅàH3×yŸ“×Èòü•=îÆäŠçñ;îôÿ|J?ÐÈ9^öÆÞr‚Žò LX_‰èª½Ù²ÅŽåZÕCÅ7p³E䟑,JÒž#ɤ %m s 0({ .‡£ ^ *w64:N] m_ 0îv 0ëd 0èO 0å7 0â 0ßþ 0ÜÝ 0Ù¹ 0Ö’ 0Üh 0ÙD 0Ö 0Óó 0ÐÆ 0Í– 0Êc 0Ç- 0Äô 0Û¸ 0Ø“ 0Õk 0Ò@ 0Ï! 0Ìá! 0É­" 0Æv# 0Ã<$ 72ÿ$b1%.‡9% 72À%.“ò% 72…& 1u·& 72,' 0c^' 0DÁ'(UN(Ni(U@k( 0D«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«(«( Bï(ï(ï(ï(ï(ï(ï( AS )Æ_) 0D%*%* 0Di* 0D­* D5ñ*ñ*ñ*ñ*ñ*ñ* AŸ&+ D-Å+ 0Kò+Æ=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=,=, 04-˜\\albprintb9\CO910046ÈÈÈÈÈÈÈÈ02X ($¡¡04ñGIOU[cksy???????????1.a.i.(1)(a)(i)1)a)º’0-— yv-T~1¨u¦3|xÿU‹ÿÀÀÀ2G+J ÿÿ0_level1Ó ¨ý ÓÓ X ÓÓ/%4 4Œ ä <”ìDœôL¤/ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä <”ìDœôL¤2ÓÓ ¨ý Ó2D+J ÿÿ0_level2Ó ¨ý ÓÓ ° ÓÓ,"Œ Œ ä <”ìDœôL¤,ÓÔ2ÔÔ3  Ôà..àÓ  ÓÓ2(Ü Ü4Œ ä 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ù-04ñGIOU[cksy???????????1.a.i.(1)(a)(i)1)a))i)8òM9;EOYcmwregs 1. 1. 1. 1. 1. 1. 1. 1.+ 1.3#37=CIQYag­­1.a.i.(1)(a)(i)1)a)-i)(;3£$´´Ô2#ÔÚ  Ú0Ú  Ú.Ô3  Ôà0  à(3¯$¨¨Ý ƒ!ÝÝ  Ý Ñ ° Ñ(uHš Z‹6Times New Roman Regular(uHš Z‹(Times New Roman (3¯$§§Ý ƒ!ÝÝ  Ý d`adceEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(3¯$¢¢Ý ƒ!ÝÝ  Ý($$””ò òÚ  Ú1Ú  Úó ó(3¯$££Ý ƒ!ÝÝ  ÝXXXX)ÿÿ!dxdxndml‘ I&mage <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKK)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó óLevel 1Level 2Level 3Level 4Level 5&c$"ð"ðà0 àÝ ƒ!ÝÝ  ÝÔ_ÔÒX°ÒÒX°ÒÓÓÑ  ÑÓ  ÓÑ€(ÑÑ8€2Æ2XXdìdÈ8ÑÑ  ÑÑ€1OYÑà@ìì"ìàSTATE€OF€NEW€YORKˆÐ ° Ðà@â â ìàDEPARTMENT€OF€TAXATION€AND€FINANCEˆÐ ˆØ Ðà@‡ ‡ ìàCOMMISSIONER€OF€TAXATION€AND€FINANCEˆÐ `° Ðà@"ìàALBANY,€NEW€YORKˆÐ 8 ˆ Ðà ° àPursuant€to€the€authority€contained€in€subdivision€First€of€section€171,€and€section€475€(not€subdivided)€ofÐ  ` Ðthe€Tax€Law,€Chapter€93€of€the€Laws€of€2002,€and€New€York€City€Local€Law€10,€enacted€June€30,€2002,€theÐ è 8  ÐCommissioner€of€Taxation€and€Finance,€Ô‡4XÆXX2XÔat€an€open€meeting€held€on€even€date€with€the€signing€of€this€rule,€herebyÐ À  Ðmakes€and€Ô_ÔreadoptsÔ_Ô€as€an€emergency€measure€the€following€amendments€to€Ô#†2XÆXX4XÆ #Ôthe€Cigarette€Tax€Regulations€and€theÐ ˜è  ÐCigarette€Marketing€Standards€Regulations,€as€published€in€Article€1€and€Article€2,€respectively,€of€Ô_ÔSubchapterÔ_Ô€IÐ pÀ Ðof€Chapter€I€of€Title€20€of€the€Official€Compilation€of€Codes,€Rules€and€Regulations€of€the€State€of€New€York.Ð H˜ Ðà ° àSection€1.€€Subdivision€(a)€of€section€74.2€of€such€regulations€is€amended€to€read€as€follows:Ð  p Ðà ° à(a)€The€tax€on€cigarettes€possessed€for€sale€in€the€State€is€paid€by€the€purchase€of€stamps€as€hereinafterÐ øH Ðprovided€and€the€payment€of€the€tax€is€evidenced€by€the€affixation€of€such€stamps€to€individual€packages€ofÐ Ð  Ðcigarettes.€€In€the€case€of€cigarettes€possessed€for€sale€in€the€City€of€New€York,€both€State€and€city€taxes€must€beÐ ¨ø Ðpaid.€€This€[may€be]€òòisóó€done€by€purchasing€and€affixing€joint€stamps€showing€payment€of€both€taxes.€[If€packagesÐ €Ð Ðof€cigarettes€already€bearing€stamps€showing€payment€of€the€State€tax€alone€are€delivered€within€the€City€of€NewÐ X ¨ ÐYork€for€sale,€separate€stamps€showing€payment€of€the€city€tax€must€also€be€purchased€and€affixed€to€suchÐ 0"€  Ðpackages.]Ð $X" Ðà ° àSection€2.€€Subparagraph€(Ô_ÔiÔ_Ô)€of€paragraph€(2)€of€subdivision€(b)€of€section€74.2€of€such€regulations€isÐ à%0!$ Ðamended€to€read€as€follows:Ð ¸'#& Ðà ° à(i)€The€department€will€furnish€State€of€New€York€cigarette€stamps€in€75€cent,€$1.50,€and€$1.87ððÐ )à$( Ðdenominations€or€the€equivalent€thereof.€€In€addition,€joint€stamps€of€a€distinctive€color€and€design€will€be€furnishedÐ h+¸&* Ðin€$[1.58]€òò3.00óó€($1.50€State€tax€plus€[8€cents]€òò$1.50óó€city€tax€per€package€of€20€cigarettes)€and€$[1.97ðð€]€òò3.755óóÐ @-(,L Ð($1.87ðð€State€tax€plus€[10€cents]€€òò$1.88óó€city€tax€per€package€of€25€cigarettes)€denominations,€or€the€equivalentÐ d Ðthereof,€for€use€on€packages€of€cigarettes€to€be€sold€in€the€City€of€New€York.€€Such€stamps€will€be€of€an€adhesiveÐ <Ø Ðand/or€heat€transfer€nature.Ð  ° Ðà ° àSection€3.€€Paragraph€(1)€of€subdivision€(b)€of€section€74.3€of€such€regulations€is€REPEALED€andÐ ì ˆ Ðparagraphs€(2),€(3),€and€(4)€of€such€subdivision€are€renumbered€to€be€paragraphs€(1),€(2),€and€(3).Ð Ä ` Ðà ° àSection€4.€€The€introductory€paragraph€of€paragraph€(1)€of€subdivision€(b)€of€section€74.3€of€such€regulations,Ð œ8  Ðas€renumbered€by€Section€3€of€this€rule€is€amended€to€read€as€follows:Ð t  Ðà ° à(1)€[Notwithstanding€any€provisions€of€paragraph€(1)€of€this€subdivision€to€the€contrary,€as]€òòAsóó€compensationÐ Lè  Ðfor€an€agentððs€services€and€expenses€in€affixing€stamps€showing€payment€of€tax€in€the€amount€of€75€cents€for€Ð $À Ðeach€10€cigarettes,€or€fraction€thereof,€plus€for€packages€in€excess€of€20€cigarettes,€37ðð€cents€for€each€additionalÐ ü˜ Ðfive€cigarettes€or€fraction€thereof,€each€agent€is€allowed€commissions€computed€on€the€par€value€thereof.€In€the€caseÐ Ôp Ðof€stamps€representing€payment€of€State€tax€only,€and€in€the€case€of€joint€stamps€showing€payment€of€both€State€taxÐ ¬H Ðand€New€York€City€tax,€the€"par€value"€for€purposes€of€this€paragraph€shall€be€deemed€to€mean€the€face€value€ofÐ „  Ðsuch€stamps€representing€payment€of€State€cigarette€tax€only€at€the€rate€imposed€by€law.€The€rates€of€suchÐ \ø Ðcommissions€[during€the€period€of€time€in€which€the€òòóócity€tax€is€imposed€at€the€basic€rate€of€4€cents€for€each€10Ð 4 Ð Ðcigarettes€or€fraction€thereof]€are€as€follows:Ð  "¨ Ðà ° àSection€5.€€Paragraph€(4)€of€subdivision€(a)€of€section€80.2€of€such€regulations€is€amended€to€read€as€follows:Ð ä#€  Ðà ° à(4)€"Illustration."€€This€illustration€is€fundamental€to€this€Article€and€will€be€referred€to€throughout€in€furtherÐ ¼%X" Ðexplanation€of€the€cigarette€marketing€standards.€€For€illustration€purposes€only,€the€basic€cost€of€cigarettes€isÐ ”'0!$ Ðassumed€to€be€$[40.00]€òò55.00óó€per€carton,€computed€as€follows:Ð l)#& ÐInvoice€cost€(per€carton),€less€all€trade€discounts€except€discounts€for€cash........................€[$24.20]à€Z#Z#J€%àòò$25.00šóóˆÐ D+à$( ÐNew€York€State€cigarette€tax................................................................................................€€à€¾#¾#K€%à15.00ˆÐ -¸&* ÐNew€York€City€cigarette€tax.................................................................................................€[.80]à€##I€%à+€òò15.00óóˆÐ d ÐBasic€cost€of€cigarettes.........................................................................................................€[$40.00]à€Z#Z#J€%àòò$55.00óóˆÐ <Ø Ðà ° àSection€6.€€Paragraph€(2)€of€subdivision€(e)€of€section€82.2€of€such€regulations€is€amended€to€read€as€follows:Ð  ° Ðà ° à(2)(i)€Agent's€sales€to€other€agents€(illustrated).€€A€licensed€cigarette€agent€may€not€sell€cigarettes€in€NewÐ ì ˆ ÐYork€State€to€any€other€agent€at€a€price€which€is€less€than€the€basic€cost€of€cigarettes€or,€using€the€example€in€sectionÐ Ä ` Ð80.2,€[$40.00]€òò$55.00óó€per€carton.Ð œ8  Ðà ° à(ii)€Agent's€sales€to€Ô_ÔCMSAÔ_Ô€wholesale€dealers€(illustrated).€€In€the€absence€of€substantiating€a€lesser€actualÐ t  Ðcost€of€doing€business,€a€licensed€cigarette€agent€may€not€sell€cigarettes€in€New€York€State€to€any€Ô_ÔCMSAÔ_Ô€wholesaleÐ Lè  Ðdealer€at€a€price€which€is€less€than€the€basic€cost€of€cigarettes€plus€ðEð€percent€of€such€basic€cost€plus€1€cent€perÐ $À Ðpackage€of€10€cigarettes,€2€cents€per€package€of€20€cigarettes€and€in€the€case€of€a€package€containing€more€than€20Ð ü˜ Ðcigarettes,€2€cents€and€one-half€of€a€cent€for€each€five€cigarettes€in€excess€of€20€cigarettes€(the€presumed€cost€ofÐ Ôp Ðdoing€business€by€the€agent€with€respect€to€such€sales)€or,€using€the€example€in€section€80.2,€[$40.55]€òò$55.69óó€perÐ ¬H Ðcarton€computed€as€follows:Ð „  ÐBasic€cost€of€cigarettes.........................................................................................................€€[$40.00]à€Z#Z#J€%àòò$55.00óóˆÐ \ø ÐPresumed€cost€of€doing€businessÐ 4 Ð Ðà ° àPercentage€mark-up€(.875%€of€[$40.00]€òò$55.00óó).....................................................€[+€.35]à€¸"¸"H€%àòò+€.48125óóˆÐ  "¨ Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton.........................à€ä#ä#K€%à+€.20ˆÐ ä#€  ÐCost€of€the€agent€for€sales€to€Ô_ÔCMSAÔ_Ô€wholesale€dealers€òò(rounded€to€next€higher€cent)óó.....€€[$40.55]à€Z#Z#J€%àòò$55.69óóˆÐ ¼%X" Ðà ° à(iii)€Agent's€sales€to€chain€stores€(illustrated).€€A€licensed€cigarette€agent€may€not€sell€cigarettes€in€New€YorkÐ ”'0!$ ÐState€to€a€chain€store€having€15€or€more€retail€outlets,€excluding€vending€machine€operators,€where€such€cigarettesÐ l)#& Ðare€delivered€to€a€central€warehouse€owned€and€operated€by€such€chain€store€and€which€are€then€delivered€by€theÐ D+à$( Ðchain€store€to€its€retail€outlets,€at€a€price€which€is€less€than€the€basic€cost€of€cigarettes€or,€using€the€example€inÐ -¸&* Ðsection€80.2,€[$40.00]€òò$55.00óó€per€carton.€€In€the€case€of€other€chain€stores€and€in€the€absence€of€substantiating€aÐ d Ðlesser€actual€cost€of€doing€business,€a€licensed€cigarette€agent€may€not€sell€cigarettes€in€New€York€State€to€such€aÐ <Ø Ðchain€store€at€a€price€which€is€less€than€the€basic€cost€of€cigarettes€plus€1ðð€percent€of€such€basic€cost€plus€1€centÐ  ° Ðper€package€of€10€cigarettes,€2€cents€per€package€of€20€cigarettes€and€in€the€case€of€a€package€containing€more€thanÐ ì ˆ Ð20€cigarettes,€2€cents€and€one-half€of€a€cent€for€each€five€cigarettes€in€excess€of€20€cigarettes€(the€presumed€cost€ofÐ Ä ` Ðdoing€business€by€the€agent€with€respect€to€such€sales)€or,€using€the€example€in€section€80.2,€[$40.80]€òò$56.03óó€perÐ œ8  Ðcarton€computed€as€follows:Ð t  ÐBasic€cost€of€cigarettes..........................................................................................................€[$40.00]à€Z#Z#J€%àòò$55.00óóˆÐ Lè  ÐPresumed€cost€of€doing€businessÐ $À Ðà ° àPercentage€mark-up€(1.5%€of€[$40.00]€òò$55.00óó)........................................................€€€€[+€.60]à€€#€#J€%àòò+€.825óóˆÐ ü˜ Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton..........................à€ä#ä#K€%à+€.20ˆÐ Ôp ÐCost€of€the€agent€for€sales€to€chain€stores€òò(rounded€to€next€higher€cent)óó..............................€[$40.80]à€Z#Z#J€%àòò$56.03óóˆÐ ¬H Ðà ° à(iv)€Agent's€sales€to€Ô_ÔCMSAÔ_Ô€retail€dealers€(illustrated).€€In€the€absence€of€substantiating€a€lesser€actual€costÐ „  Ðof€doing€business,€a€licensed€cigarette€agent€may€not€sell€cigarettes€in€New€York€State€to€any€Ô_ÔCMSAÔ_Ô€retail€dealerÐ \ø Ðat€a€price€which€is€less€than€the€basic€cost€of€cigarettes€plus€3ðEð€percent€of€such€basic€cost€plus€1€cent€per€packageÐ 4 Ð Ðof€10€cigarettes,€2€cents€per€package€of€20€cigarettes€and€in€the€case€of€a€package€containing€more€than€20€cigarettes,Ð  "¨ Ð2€cents€and€one-half€of€a€cent€for€each€five€cigarettes€in€excess€of€20€cigarettes€(the€presumed€cost€of€doing€businessÐ ä#€  Ðby€the€agent€with€respect€to€such€sales)€or,€using€the€example€in€section€80.2,€[$41.75]€òò$57.34óó€per€carton€computedÐ ¼%X" Ðas€follows:€Ð ”'0!$ ÐBasic€cost€of€cigarettes..........................................................................................................€[$40.00]à€Z#Z#J€%àòò$55.00óóˆÐ l)#& ÐPresumed€cost€of€doing€businessÐ D+à$( Ðà ° àPercentage€mark-up€(3.875%€of€[$40.00]€òò$55.00óó)...................................................[+€1.55]à€T"T"G€%àòò+€2.13125óóˆÐ -¸&* Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton.........................à€ä#ä#K€%à+€.20ˆÐ d ÐCost€of€the€agent€for€sales€to€Ô_ÔCMSAÔ_Ô€retail€dealers€òò(rounded€to€next€higher€cent)óó............€€[$41.75]à€Z#Z#J€%àòò$57.34óóˆÐ <Ø Ðà ° à(v)€Agent's€sales€to€consumers€(illustrated).€€A€licensed€cigarette€agent€may€not€sell€cigarettes€in€New€YorkÐ  ° ÐState€at€retail,€or€to€any€person€who€cannot€prove€its€status€as€other€than€a€consumer,€at€a€price€which€is€less€thanÐ ì ˆ Ðthe€cost€of€the€Ô_ÔCMSAÔ_Ô€retail€dealer€or,€using€the€example€in€section€80.2,€[$44.68]€òò$61.35óó€per€carton.€€See€sectionÐ Ä ` Ð82.5€of€this€Part.Ð œ8  Ðà ° àSection€7.€€Subdivision€(f)€of€section€82.3€of€such€regulations€is€amended€to€read€as€follows:Ð t  Ðà ° à(f)€Ô_Ôð ðIllustrations.ððÔ_Ô€€(1)€The€following€illustrations€exemplify€the€provisions€of€this€section€with€respect€toÐ Lè  Ðpurchases€and€sales€of€cigarettes€by€Ô_ÔCMSAÔ_Ô€wholesale€dealers.€€Such€illustrations€are€a€continuance€of€sectionÐ $À Ð82.2(e)(2)(ii)€of€this€Part€and€will€be€referred€to€throughout€this€Part€in€further€explanation€of€the€cigarette€marketingÐ ü˜ Ðstandards.Ð Ôp Ðà ° à(2)€Purchases€by€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer€(illustrated).€€A€Ô_ÔCMSAÔ_Ô€wholesale€dealer€may€not€purchaseÐ ¬H Ðcigarettes€in€New€York€State€at€a€price€which€is€less€than€the€cost€of€the€agent€with€respect€to€sales€to€Ô_ÔCMSAÔ_ÔÐ „  Ðwholesale€dealers€or,€using€the€cited€example€in€section€82.2,€[$40.55]€òò$55.69óó€per€carton.Ð \ø Ðà ° à(3)(Ô_ÔiÔ_Ô)€Ô_ÔCMSAÔ_Ô€wholesale€dealer's€sales€to€other€Ô_ÔCMSAÔ_Ô€wholesale€dealers€(illustrated).€€A€Ô_ÔCMSAÔ_Ô€wholesaleÐ 4 Ð Ðdealer€may€not€sell€cigarettes€in€New€York€State€to€any€other€Ô_ÔCMSAÔ_Ô€wholesale€dealer€at€a€price€which€is€less€thanÐ  "¨ Ðthe€cost€of€the€agent€with€respect€to€sales€to€Ô_ÔCMSAÔ_Ô€wholesale€dealers€or,€using€the€cited€example€in€section€82.2,Ð ä#€  Ð[$40.55]€òò$55.69óó€per€carton.Ð ¼%X" Ðà ° à(ii)€Ô_ÔCMSAÔ_Ô€wholesale€dealer's€sales€to€chain€stores€(illustrated).€€In€the€absence€of€substantiating€a€lesserÐ ”'0!$ Ðactual€cost€of€doing€business,€a€Ô_ÔCMSAÔ_Ô€wholesale€dealer€may€not€sell€cigarettes€in€New€York€State€to€any€chain€storeÐ l)#& Ðat€a€price€which€is€less€than€the€basic€cost€of€cigarettes€plus€the€cost€of€doing€business€by€the€agent€with€respect€toÐ D+à$( Ðsales€to€Ô_ÔCMSAÔ_Ô€wholesale€dealers€plus€ðDð€percent€of€the€basic€cost€(the€presumed€cost€of€doing€business€by€theÐ -¸&* ÐÔ_ÔCMSAÔ_Ô€wholesale€dealer€with€respect€to€such€sales)€or,€using€the€cited€example€in€section€82.2,€[$40.80]€òò$56.03óó€perÐ d Ðcarton.€€Such€amount€is€computed€as€follows:Ð <Ø ÐBasic€cost€of€cigarettes..........................................................................................................€[$40.00]à€Z#Z#J€%àòò$55.00óóˆÐ  ° ÐAgent's€presumed€cost€of€doing€businessÐ ì ˆ Ðà ° àPercentage€mark-up€(.875%€of€[$40.00]€òò$55.00óó)......................................................[+€.35]à€¸"¸"H€%àòò+€.48125óóˆÐ Ä ` Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton..........................à€ä#ä#K€%à+€.20ˆÐ œ8  ÐWholesaler's€presumed€cost€of€doing€business€(.625%€of€[$40.00]€òò$55.00óó)...........................€[+€.25]à€¸"¸"H€%àòò+€.34375óóˆÐ t  ÐCost€of€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer€for€sales€to€chain€storesÐ Lè  Ðà ° àòò(rounded€to€next€higher€cent)óó.....................................................................................€€[$40.80]à€Z#Z#J€%àòò$56.03óóˆÐ $À Ðà ° à(iii)€Ô_ÔCMSAÔ_Ô€wholesale€dealer's€sales€to€Ô_ÔCMSAÔ_Ô€retail€dealers€(illustrated).€€In€the€absence€of€substantiatingÐ ü˜ Ða€lesser€actual€cost€of€doing€business,€a€Ô_ÔCMSAÔ_Ô€wholesale€dealer€may€not€sell€cigarettes€in€New€York€State€to€anyÐ Ôp ÐÔ_ÔCMSAÔ_Ô€retail€dealer€at€a€price€which€is€less€than€the€basic€cost€of€cigarettes€plus€the€cost€of€doing€business€by€theÐ ¬H Ðagent€with€respect€to€sales€to€Ô_ÔCMSAÔ_Ô€wholesale€dealers€plus€3€percent€of€the€basic€cost€(the€presumed€cost€of€doingÐ „  Ðbusiness€by€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer€with€respect€to€such€sales)€or,€using€the€cited€example€in€section€82.2,Ð \ø Ð[$41.75]€òò$57.34óó€per€carton.€€Such€amount€is€computed€as€follows:Ð 4 Ð ÐBasic€cost€of€cigarettes..........................................................................................................€[$40.00]à€Z#Z#J€%àòò$55.00óóˆÐ  "¨ ÐAgent's€presumed€cost€of€doing€businessÐ ä#€  Ðà ° àPercentage€mark-up€(.875%€of€[$40.00]€òò$55.00óó)......................................................[+€.35]à€¸"¸"H€%àòò+€.48125óóˆÐ ¼%X" Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton.........................à€ä#ä#K€%à+€.20ˆÐ ”'0!$ ÐWholesaler's€presumed€cost€of€doing€business€(3%€of€[$40.00]€òò$55.00óó).............................€€€€[+€1.20]à€€#€#J€%àòò+€1.65óóˆÐ l)#& ÐCost€of€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer€for€sales€to€Ô_ÔCMSAÔ_Ô€retail€dealersÐ D+à$( Ðà ° àòò(rounded€to€next€higher€cent)óó.................................................................................€€[$41.75]à€Z#Z#J€%àòò$57.34óóˆÐ -¸&* Ðà ° à(iv)€Ô_ÔCMSAÔ_Ô€wholesale€dealer's€sales€to€consumers€(illustrated).€€A€Ô_ÔCMSAÔ_Ô€wholesale€dealer€may€not€sellÐ d Ðcigarettes€in€New€York€State€at€retail,€or€to€any€person€who€cannot€prove€its€status€as€other€than€a€consumer,€at€aÐ <Ø Ðprice€which€is€less€than€the€cost€of€the€Ô_ÔCMSAÔ_Ô€retail€dealer€or,€using€the€cited€example€in€section€82.2,€[$44.68]Ð  ° Ðòò$61.35óó€per€carton.€€See€section€82.5€of€this€Part.Ð ì ˆ Ðà ° àSection€8.€€Paragraphs€(2)€and€(3)€of€subdivision€(d)€of€section€82.4€of€such€regulations€are€amended€to€readÐ Ä ` Ðas€follows:Ð œ8  Ðà ° à(2)€Purchases€by€a€chain€store€(illustrated).€€A€chain€store€may€not€purchase€cigarettes€in€New€York€StateÐ t  Ðat€a€price€which€is€less€than€the€cost€of€the€agent€or€the€cost€of€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer,€with€respect€to€salesÐ Lè  Ðto€chain€stores€or,€using€the€cited€examples€in€sections€82.2€and€82.3,€[$40.00]€òò$55.00óó€or€[$40.80]€òò$56.03óó€per€carton,Ð $À Ðas€the€case€may€be.Ð ü˜ Ðà ° à(3)€Sales€by€chain€stores€(illustrated).€€A€chain€store€may€not€sell€cigarettes€in€New€York€State€at€a€priceÐ Ôp Ðwhich€is€less€than€the€cost€of€the€Ô_ÔCMSAÔ_Ô€retail€dealer€or,€using€the€cited€examples€in€sections€82.2€and€82.3,€[$44.68]Ð ¬H Ðòò$61.35óó€per€carton.€€See€section€82.5€of€this€Part.Ð „  Ðà ° àSection€9.€€Paragraphs€(2)€and€(3)€of€subdivision€(e)€of€section€82.5€of€such€regulations€are€amended€to€readÐ \ø Ðas€follows:Ð 4 Ð Ðà ° à(2)€Purchases€by€a€Ô_ÔCMSAÔ_Ô€retail€dealer€(illustrated).€€A€Ô_ÔCMSAÔ_Ô€retail€dealer€may€not€purchase€cigarettes€inÐ  "¨ ÐNew€York€State€at€a€price€which€is€less€than€the€cost€of€the€agent€or€the€cost€of€the€Ô_ÔCMSAÔ_Ô€wholesale€dealer,€withÐ ä#€  Ðrespect€to€sales€to€Ô_ÔCMSAÔ_Ô€retail€dealers€or,€using€the€cited€examples€in€sections€82.2€and€82.3,€[$41.75]€òò$57.34óó€perÐ ¼%X" Ðcarton.Ð ”'0!$ Ðà ° à(3)€Sales€by€Ô_ÔCMSAÔ_Ô€retail€dealers€(illustrated).€€In€the€absence€of€substantiating€a€lesser€actual€cost€of€doingÐ l)#& Ðbusiness,€a€Ô_ÔCMSAÔ_Ô€retail€dealer,€including€an€agent,€a€Ô_ÔCMSAÔ_Ô€wholesale€dealer,€a€chain€store€or€any€other€person€withÐ D+à$( Ðrespect€to€their€sales€of€cigarettes€to€consumers,€may€not€sell€cigarettes€in€New€York€State€at€a€price€which€is€lessÐ -¸&* ÐÑ1OYÑâ 1âÑ°°Ñâ 1âÑ  Ñthan€the€basic€cost€of€cigarettes€plus€the€cost€of€doing€business€by€the€agent€with€respect€to€sales€to€Ô_ÔCMSAÔ_Ô€retailÐ d Ðdealers€plus€seven€percent€of€the€sum€of€the€basic€cost€plus€the€cost€of€doing€business€by€the€agent€(the€presumedÐ <Ø Ðcost€of€doing€business€by€the€Ô_ÔCMSAÔ_Ô€retail€dealer)€or,€using€the€cited€examples€in€sections€82.2€and€82.3,€[$44.68]Ð  ° Ðòò$61.35óó€per€carton.€€Such€amount€is€computed€as€follows:Ð ì ˆ ÐBasic€cost€of€cigarettes......................................................................................................€€[$40.00]à€Z#Z#J€%àòò$55.00óóˆÐ Ä ` ÐAgent's€presumed€cost€of€doing€businessÐ œ8  Ðà ° àPercentage€mark-up€(3.875%€of€[$40.00]€òò$55.00óó)...................................................[+€1.55]à€T"T"G€%àòò+€2.13125óóˆÐ t  Ðà ° à2€cents/package€of€20€cigarettes€multiplied€by€10€packages/carton.........................à€ä#ä#K€%à+€.20ˆÐ Lè  ÐRetailer's€presumed€cost€of€doing€businessÐ $À Ðà ° à(7%€of:€([$40.00]€òò$55.00óó€+€(3.875%€of€[$40.00]€òò$55.00óó)€+€.20).........................€[+€2.1954]à€Œ!Œ!E€%àòò+€4.0131875óóˆÐ ü˜ ÐCost€of€the€Ô_ÔCMSAÔ_Ô€retail€dealer€(rounded€to€next€higher€cent)..........................................€€[$44.68]à€Z#Z#J€%àòò$61.35óóˆÐ Ôp Ðà ° àÓÓÌÌà ° àà  àà ` àà ¸ àà  àà h à____________________________________Ð „  Ðà ° àà  àà ` àà ¸ àà  àà h àArthur€J.€€RothÐ p  Ðà ° àà  àà ` àà ¸ àà  àà h àCommissioner€of€Taxation€and€FinanceÐ \ø ÐÓÓÌÓ*XÈX°‚,` —X°œX*ÓÓÓDATED:à0 Ü àAlbany,€New€YorkÐ !¼Ü€%Ü€% ÐÓ¾[Óà ° àà Ü àSeptember€Ô_Ô17,Ô_Ô€2002Ð  "¨ Ðà0 ° àÐ °€%°€% Ðà€€%€%P€%à