Mississippi Code
Article 1 - Unfair Cigarette Sales Law
§ 75-23-21. Determination of cost of cigarettes purchased outside of ordinary channels of trade

In establishing the basic cost of cigarettes to a wholesaler or a retailer, it shall not be permissible to use the invoice cost or the actual cost of any cigarettes purchased at a forced, bankrupt, or closeout sale, or other sale outside of the ordinary channels of trade.

Structure Mississippi Code