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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 1024 By: Bashore
AS INTRODUCED
An Act relating to Unfair Sales Act; amending 15 O.S.
2021, Section 598.2, which relates to Unfair Sales
Act definitions; removing retai l markup from certain
definition; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 15 O.S. 2021, Section 598.2, is
amended to read as follows:
Section 598.2. For the purposes of the Unfair Sales Act:
(a) The term "cost to the retailer" means the invoice cost of
the merchandise to the retailer or the replacement cost of the
merchandise to the retailer, whichever is the lower; less all trade
discounts except customary discounts for cash; to which shall be
added (1) freight charges not otherwise included in the invoice cost
or the replacement cost of the merchandise as herein set forth, and
(2) cartage to the retail outlet if done or paid for the retailer,
which cartage cost, in the absence of proof of a lesser cost, shall
be deemed to be three-fourths of one percent (3/4 of 1%) of the cost
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to the retailer as herein defined after adding thereto freight
charges but before adding thereto cartage, and taxes, and (3) all
state and federal taxes not heretofore added to the cost as such ,
and (4) a markup to cover a proportionate part of the cost of doing
business, which markup, in the absence of proof of a lesser cost,
shall be six percent (6%) of the cost of the retail er as herein set
forth after adding thereto freight charges and cartage but be fore
adding thereto a markup ;
(b) The term "cost to the wholesaler " means the invoice cost of
the merchandise to the wholesaler, or the replacement cost of the
merchandise to the wholesaler, whichever is the lower; less all
trade discounts except customary discounts for cash; to which shall
be added, (1) freight charges, not otherwise included in the invoice
cost or the replacement cost of the merchandise as herein set forth,
and (2) cartage to the retail outlet if done or paid for by the
wholesaler, which cartage cost, in the absence of proof of a lesser
cost, shall be deemed to be three -fourths of one percent (3/4 of 1%)
of the cost to the wholesaler as herein set forth after ad ding
thereto freight charges but before adding thereto cartage, and
taxes, and (3) all state and federal taxes not heretofore added to
the cost as such;
(c) The term "replacement costs" means the cost per unit at
which the merchandise sold or offered for sale could have been
bought by the seller at any time within thirty (30) days prior to
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the date of sale or the date upon which it is offered for sale by
the seller if bought in the same quantity or quantities as the
seller's last purchase of said merchandi se;
(d) When one or more items advertised, offered for sale, or
sold with one or more other items at a combined price, or
advertised, offered as a gift, or given with the sale of one or more
other items, each and all of the items shall be deemed to be
advertised, offered for sale, or sold, and the price of each item
named shall be governed by the provisions of paragraphs (a) or (b)
of this section, respectively;
(e) The terms "sell at retail", "sales at retail", and "retail
sale" mean and include any tran sfer for valuable consideration made
in the ordinary course of trade or in the usual prosecution of the
seller's business of title to tangible personal property to the
purchaser for consumption or use other than resale or further
processing or manufacturin g. The above terms shall include any
transfer of such property where title is retained by the seller as
security for the payment of the purchase price;
(f) The terms "sell at wholesale", "sales at wholesale", and
"wholesale sales" mean and include any tr ansfer for a valuable
consideration made in the ordinary course of trade or the usual
conduct of the seller 's business, of title to tangible personal
property to the purchaser for purposes of resale or further
processing or manufacturing. The above terms shall include any
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transfer of such property where title is retained by the sel ler as
security for the payment of the purchase price;
(g) The term "retailer" means and includes every person,
partnership, corporation or association engaged in the business o f
making sales at retail within this state; provided that, in the case
of a person, partnership, corporation or association engaged in the
business of making both sales at retail and sales at wholesale, such
term shall be applied only to the retail portion of such business;
(h) The term "wholesaler" means and includes every person,
partnership, corporation, or association engaged in the business of
making sales at wholesale within this state; provided that, in the
case of a person, partnership, corporation or association engaged in
the business of making both sales at wholesale and sales at retail,
such term shall be applied only to the wholesale portion of such
business.
SECTION 2. This act shall become effective November 1, 2025.
60-1-10326 AQH 12/02/24