reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 103 - Dairy trade practices › Section ATCP 103.11 - Unit labor and expense

Current through June 24, 2024
(1) Expense summaries from other functional
				categories shall be converted into unit costs. Expense totals shall be divided
				by a quantitative factor which accurately reflects the volume or level of
				activity for that expense total.
(2) For dairy plant processing and packaging
				functions the following conversion factors shall be used; receiving-quart;
				pasteurizing and separating-points; bottle wash and sorting-quart equivalent
				(glass); fiber case handling-quart equivalent (paper); filling and
				casing-paper-quart equivalent; filling and casing-glass-quart equivalent;
				filling and casing-cottage cheese-pound; bulk wash and filling-gallon;
				processing-other products-quart equivalent; processing-special products-pound
				or other unit of weight or measure customarily used; cold room-case; processing
				ice cream mix-gallon; packaging ice cream-gallon; packaging novelties-dozen;
				hardening ice cream-gallon, or dozen (novelties); loading platform-milk-case;
				loading platform-ice cream-gallon, or dozen (novelties); loading
				platform-special products-pound or other unit of measure.
(3) Expense summaries for each of the sales
				and distribution categories of sales, advertising and promotion shall be
				converted to unit cost on the following basis:
(a) Milk products on the basis of points as
				shown in s.
				ATCP 103.17, Table
				I.
(b) Ice cream and novelty
				products on basis of gallons.
(c)
				Special products on basis of the unit of quantity or measure in which they are
				customarily sold.
(d) Sales,
				advertising and promotion expense not specifically allocated to sales or
				distribution categories shall be summarized and charged to all products equally
				on the basis of total dollars of sales; provided none of such expense shall be
				charged to private label sales.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 103 - Dairy trade practices › Section ATCP 103.12 - Unit container cost

Current through June 24, 2024
(1) Unit container cost shall be determined
				for each size and type of container.
(2) In the case of glass containers the
				purchase price for each size and type of container shall be determined from
				purchase records. The purchase price shall be divided by the number of trips
				for each size and type of container to determine the unit trip cost. Trippage
				shall be determined from documented records. The cost of any additional
				packaging materials shall be added to the unit container cost. Container
				deposits actually charged to and collected from customers may be deducted from
				unit container cost.
(3) Purchase
				price for plastic and paper containers shall be determined from purchase
				records, to which shall be added costs due to losses in filling and the cost of
				any additional packaging materials to arrive at unit container cost.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 103 - Dairy trade practices › Section ATCP 103.13 - Unit case cost

Current through June 24, 2024
Unit case costs shall be determined for each type and size of
				  case by dividing the purchase price by the number of trips per case. The cost
				  per case trip shall be divided by the number of containers each case holds to
				  determine the case cost per unit sold.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 103 - Dairy trade practices › Section ATCP 103.14 - Unit platform cost

Current through June 24, 2024
The unit platform cost shall be determined for each product
				  and package size. Platform cost includes all cost for material, labor and
				  expense up to and including the loading of the product on the route truck and
				  includes adjustments for sales returns. It includes all costs except local
				  delivery cost. Selling, advertising and promotion costs and other general costs
				  shall be determined on a per unit basis based on the number of points assigned
				  to individual products and packages under s.
				  ATCP 103.17, Table
				  I.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 104 - Leaf tobacco, buying and selling › Section ATCP 104.01 - Prohibited trade practices; tobacco buyers

Current through June 24, 2024
No tobacco buyer or agent shall engage in any unfair methods
				  of competition or unfair trade practices in the business of buying leaf
				  tobacco, and particularly the following:
(1) Attempt to induce another tobacco buyer
				to:
(a) Refrain from paying more than a
				stated price for any kind or grade of tobacco.
(b) Limit purchases of certain kinds, lots,
				crops or grades of tobacco.
(c)
				Confine negotiations for the purchase of tobacco within a prescribed area, or
				to a limited class or group of growers.
(d) Refuse to negotiate for the purchase of
				tobacco before or after a certain date or to restrict purchase negotiations to
				a limited period of time.
(e)
				Engage in any plan of intermittent or cyclic buying activity which may result
				in a reduction of market prices for tobacco.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 104 - Leaf tobacco, buying and selling › Section ATCP 104.02 - Prohibited trade practices; tobacco growers or sellers

Current through June 24, 2024
No grower or seller shall solicit or receive from a tobacco
				  buyer any secret or separately stated bonus, commission, payment or other
				  consideration affecting price over and above the quoted net total or final
				  price as agreed upon in any contract for the sale of leaf tobacco to a buyer.
				  This does not prohibit grower agents of tobacco buying companies from receiving
				  or accepting a commission from such tobacco buying companies for services
				  rendered in the purchase of tobacco for them.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 104 - Leaf tobacco, buying and selling › Section ATCP 104.03 - Enforcement

Current through June 24, 2024
Any person violating this chapter may be enjoined or punished
				  as provided in s.
				  100.20
				  or
				  100.26,
				  Stats.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter I - General Provisions › Section ATCP 105.001 - Definitions

Current through June 24, 2024
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.:
(1) "Customary discounts for
				  cash" includes all discounts offered to a wholesaler or retailer that are
				  conditioned on payment within a certain time.
(2) "Department" means the Wisconsin
				  department of agriculture, trade and consumer protection.
(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.
(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.
(4m) "Petroleum price reporting service" has
				  the meaning given in s.
				  100.30(2)
				  (cL), Stats.
(5) "Replacement cost of the merchandise"
				  means the price to the wholesaler or retailer meeting all of the following
				  requirements:
(a) The price is for the same
				  merchandise as the merchandise whose cost is in question.
(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.
(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.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter I - General Provisions › Section ATCP 105.003 - Retailers purchasing directly from manufacturers or producers

Current through June 24, 2024
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.
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%.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter I - General Provisions › Section ATCP 105.004 - Cigarette multiple retailers

Current through June 24, 2024
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.
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.
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%.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter I - General Provisions › Section ATCP 105.005 - Retailers selling to other retailers

Current through June 24, 2024
(1)
				  NON-MANUFACTURERS AND NON-PRODUCERS. In order to determine the selling price to
				  its own retail customers, a non-manufacturing or non-producing retailer of
				  cigarettes and other tobacco products, fermented malt beverages, intoxicating
				  liquor, or wine who sells to other retailers shall use the selling price for
				  the sales to other retailers plus at least the minimum retailer markup.
Note:
Under s. ATCP 105.005(1) and s.
					 100.30(2m)
					 (b), Stats., if retailer A sells cigarettes
					 or other named merchandise to retailer B at a 10% markup, when retailer A sells
					 at retail to A's own customers the minimum retail markup must be 10% compounded
					 with 6% (absent proof of a lesser cost of doing business), or 16.6%.
(2) MANUFACTURERS AND PRODUCERS.
				  In order to determine the selling price to its own retail customers, a
				  manufacturer or producer of cigarettes and other tobacco products, fermented
				  malt beverages, intoxicating liquor, or wine who acts as both a wholesaler and
				  a retailer shall use its selling price to other retailers plus the wholesaler
				  markup compounded with the retailer markup.
Under s. ATCP 105.005(2) and s.
						100.30(2m)
						(b), Stats., an integrated
						manufacturer-wholesaler-retailer who sells to an independent retailer must
						compound the wholesale and retail markups over its selling price to independent
						retailers, in order to determine its selling price to its own retail customers.
						In the absence of proof of a lesser cost of doing business, the wholesale
						markup is at least 3% and the retail markup is at least 6%, making the
						product's total compounded markup at least 9.18%.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter I - General Provisions › Section ATCP 105.007 - Calculating the cost of merchandise

Current through June 24, 2024
(1) INVOICE COST
				  CALCULATIONS.
(a) Except as provided in par.
				  (b), the invoice cost of merchandise sold at wholesale or retail shall be
				  calculated by examining the cost shown on the most recent invoices of the
				  merchandise.
(b) The invoice cost
				  of cigarettes and other tobacco products, fermented malt beverages,
				  intoxicating liquor, wine or motor vehicle fuel, whether sold at wholesale or
				  retail, shall be calculated by examining the cost shown on the invoices of the
				  product actually being sold. Invoices of product purchased more than 30 days
				  before the date of sale may not be used. For the purposes of this paragraph,
				  wholesalers and retailers of these products shall use the first-in first-out
				  accounting method when determining what product is actually being sold.
Note: Section
					 100.30(2) (am) 1. and (c)
					 1. a, Stats., calculate the retail and
					 wholesale cost of cigarettes and other named products according to the "invoice
					 cost of the merchandise... within 30 days prior to the date of sale." Some of
					 these products, however, turn over and change prices so rapidly that a 30-day
					 old invoice may not reasonably compare to the cost of product actually being
					 sold. For example, a tanker load of motor vehicle fuel may sell within three to
					 four days. In periods of rising prices, using a 30-day old invoice would create
					 an artificially low price for motor vehicle fuel and would not be a "bona fide
					 cost", as required by s.
					 100.30(2)
					 (b), Stats.
If a retailer of cigarettes or other named products has not
					 purchased merchandise within 30 days before the date of sale, the retailer must
					 use "replacement cost" as the basis for determining prices.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter I - General Provisions › Section ATCP 105.009 - Meeting competition

Current through June 24, 2024
(1) EXISTING PRICE. A price for merchandise
				  meets an existing price of a competitor under s.
				  100.30(6)
				  (a) 7, Stats., only if the merchandise in
				  question is sold on a day when the competitor's price is in effect and is
				  offered under the same terms and conditions as the competitor's offer.
Note:
Under this subsection, if a merchant
					 offers a price reduction with the redemption of a coupon, another merchant can
					 meet this competition with a similar coupon promotion simply dropping the price
					 of the product, without any coupon redemption, would not be an offer under "the
					 same terms and conditions."
(2) HOLDERS OF CIGARETTE PERMITS. A person
				  who holds a cigarette permit under subch. II of ch. 139, Stats., and who also
				  sells merchandise other than cigarettes may reduce the price of the other
				  merchandise to meet a competitor's existing price, in accordance with the
				  exemption specified in s.
				  100.30(6)
				  (a) 7, Stats. Section
				  100.30(6) (c) and
				  (d), Stats., which prohibit persons holding
				  these cigarette permits from claiming this exemption, apply only to the sale of
				  cigarettes.
(3) SURVEYS. A
				  wholesaler or retailer who conducts a survey of competitor's prices in the
				  following manner may rely on the survey of competitor's existing prices as
				  proof of sale under s.
				  100.30(6)
				  (a) 7, Stats., if the department finds the
				  survey to be accurate. Such a survey shall include:
(a) The name and address of the person
				  conducting the survey.
(b) A
				  description of the product being surveyed.
(c) The competitor's name, address, and
				  selling price.
(d) The date and
				  time of the survey.
(e) The date
				  and time the wholesaler or retailer met a competitor's price.
(f) Any other elements the department
				  requires.
Note:
Section
					 100.30(6)
					 (a) 7, Stats., also permits merchants to
					 substantiate a competitor's price by having in their possession an
					 advertisement, proof of sale, or receipted purchase.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter II - Cigarette Pricing › Section ATCP 105.01 - Purpose

Current through June 24, 2024
The purpose of this subchapter is to interpret the
					 provisions of s.
					 100.30(2)
					 (c) 1, Stats. This statute requires cigarette
					 or other tobacco product wholesalers to mark up the price of cigarettes or
					 other tobacco products at least 3%. A wholesaler may sell at a lower markup if
					 the wholesaler can prove a lesser cost of doing business. This subchapter
					 creates a uniform accounting system for establishing that proof. The subchapter
					 governs 2 types of cigarette or other tobacco product wholesalers licensed to
					 do business in this state, jobbers and distributors. Multiple retailers, whom
					 the statute also includes in its definition of "wholesaler", are not covered by
					 this subchapter because multiple retailers must include both the wholesaler's
					 and the retailer's markups in the prices of their cigarettes and other tobacco
					 products.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter II - Cigarette Pricing › Section ATCP 105.02 - Definitions

Current through June 24, 2024
In this subchapter:
(1) "Cigarette" has the meaning specified in
				  s.
				  139.30(1m),
				  Stats.
(2) "Distributor" has the
				  meaning specified in s.
				  139.30(3),
				  Stats.
(3) "Jobber" has the meaning
				  specified in s.
				  139.30(6),
				  Stats.
(4) "Multiple retailer" has
				  the meaning specified in s.
				  139.30(8),
				  Stats.
(5) "Tobacco products" has
				  the meaning specified in s.
				  139.75(12),
				  Stats.
(6) "Wholesaler" means any
				  person engaged in the business of selling cigarettes or other tobacco products
				  at wholesale in this state, including any person holding a permit as a
				  distributor or jobber but excluding any person holding a permit as a multiple
				  retailer.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter II - Cigarette Pricing › Section ATCP 105.03 - Determining the cost of doing business

Current through June 24, 2024
(1) PROOF OF LESSER
				  COST REQUIRED. Every wholesaler shall mark up cigarette and other tobacco
				  products at least 3% over the cost to wholesaler unless it has in its
				  possession, at the time a sale at a reduced markup is made, written proof of a
				  lesser cost of doing business. The proof shall be in a form that permits a
				  reasonable determination of the cost of doing business, in accordance with the
				  methods specified in this subchapter. The proof shall refer to business records
				  and shall include balance sheets, profit and loss statements, all expense items
				  incurred that appear or should appear on profit and loss statements, and
				  supporting documents and records. Each wholesaler shall use the accrual method
				  of accounting in its proof of a lesser cost of doing business.
(2) REPORTING REQUIREMENTS. Pursuant to s.
				  93.15(1),
				  Stats., the department may require a wholesaler to file copies of its proof of
				  a lesser cost of doing business with the department. The proof shall be
				  submitted within 10 days after the department requests its production. An
				  authorized representative of the wholesaler shall swear that the proof
				  submitted is a factual, accurate representation of the wholesaler's cost of
				  doing business at the time the sale was made.
Failure to comply with s. ATCP 105.03(2) is subject to
						the penalty listed in s.
						93.21(4),
						Stats. Failure to justify a reduced markup by proving a lesser cost of doing
						business is subject to the penalties listed in s.
						100.30(4) and
						(5),
						Stats.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter II - Cigarette Pricing › Section ATCP 105.04 - Period of time to compute expenses

Current through June 24, 2024
Expense data used to prove a wholesaler's cost of doing
					 business shall be computed for a 12-month period. This period shall end on the
					 fiscal quarter that the wholesaler most recently completed prior to the date it
					 sells cigarettes or other tobacco products at less than the minimum 3%
					 markup.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter II - Cigarette Pricing › Section ATCP 105.05 - Allocation methods

Current through June 24, 2024
In order to prove a lesser cost of doing business, a
					 wholesaler shall either use the average expense allocation method specified in
					 ss.
					 ATCP
					 105.06 and
					 105.07 or the specific expense
					 allocation method specified in s.
					 ATCP
					 105.09.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter II - Cigarette Pricing › Section ATCP 105.06 - Average expense allocation

Current through June 24, 2024
The average expense allocation method for calculating a
					 wholesaler's cost of doing business shall allocate a portion of the
					 wholesaler's expenses incurred in the operation of the business to the sale of
					 cigarettes and other tobacco products, as provided in s.
					 ATCP
					 105.07, and shall establish the percentage
					 relationship between this portion of total expenses and the cost to wholesaler,
					 calculated over the same 12-month period as used in s.
					 ATCP
					 105.04, for cigarette and other tobacco
					 products.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter II - Cigarette Pricing › Section ATCP 105.07 - Factors for allocating expenses

Current through June 24, 2024
Under the average expense allocation method, all expenses
					 incurred in the operation of the business shall be allocated to the sale of
					 cigarettes and other tobacco products using the following methods:
(1) SALES ALLOCATION.
(a) The expenses listed in par. (b), plus any
				  other expenses incurred in the operation of the business that are not listed
				  elsewhere in this section, shall be allocated according to the percentage that
				  the sale of cigarettes and other tobacco products comprises of total
				  sales.
(b) The sales allocation
				  factor applies to the following expenses:
1.
				  Bad debts.
2. Data
				  processing.
3. Depreciation on
				  buildings, except as allocated under sub. (2) (b) 1.
4. Depreciation on lease improvements on the
				  wholesaler's general facilities, other than its warehouse.
5. Depreciation on office
				  equipment.
6. Non-delivery
				  vehicles.
7. Dues, subscriptions
				  and licenses. Wholesale cigarette sales permit expenses shall be allocated
				  entirely as overhead associated with the sale of cigarettes and other tobacco
				  products. No permit or license expenses required to sell other specific
				  commodities may be allocated to the sale of cigarettes and other tobacco
				  products.
8. Miscellaneous
				  expenses.
9. Insurance on
				  inventory. If a wholesaler's inventory insurance is based on the value of
				  inventory these expenses may be allocated based on the percentage that
				  cigarettes and other tobacco product inventory value comprises of total
				  inventory value, rather than on sales. The inventory valuation reports required
				  by the insurer shall be used as the basis of allocation according to inventory
				  value.
10. Insurance, except as
				  allocated under subd. 9. and subs. (2) (b) 6. and (3) (b) 2. b.
11. Interest, except as allocated under sub.
				  (2) (b) 7.
12. Office expenses and
				  supplies.
13. Professional fees,
				  except as allocated under sub. (2) (b) 12.
14. Promotion and advertising.
15. Retirement and employee
				  welfare.
16. Salaries, fringe
				  benefits and other remuneration, including officers' salaries and payroll
				  taxes, except as allocated under subs. (2) (b) 13. and (3) (b) 1. and 2.
				  a.
17. Telephone.
18. Rent and real estate taxes, except as
				  allocated under sub. (2) (b) 8.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter II - Cigarette Pricing › Section ATCP 105.08 - Application of discounts and allowances

Current through June 24, 2024
(1) DEFINITIONS. In
				  this section:
(a) "Allowance" means a
				  manufacturer's payment of consideration to a wholesaler who, in exchange,
				  performs some service for or provides something of value to the manufacturer.
				  "Allowance" includes advertising allowances, customary discounts for cash
				  payment and manufacturer's hand stamping allowances.
(b) "Consideration" means something of value
				  in any form, including adjustments a manufacturer makes to the list price of
				  cigarettes and other tobacco products and an offer of other goods for free or
				  at reduced prices.
(c)
				  "Manufacturer's discount" includes any trade discount and any
				  allowance.
(d) "Trade discount"
				  means a manufacturer's payment of consideration to a wholesaler to account for
				  differences in the cost of manufacture, sale or delivery resulting from
				  differing methods or quantities in which the manufacturer's cigarettes or other
				  tobacco products are sold or delivered to the wholesaler. "Trade discount" does
				  not include allowances.
Note: State v. Eau Claire Oil, 35 Wis. 2d 724 (1967), 63
					 OAG 516 (1974) and 72 OAG 126 (1983) all provide definitions of trade discounts
					 and allowances under s.
					 100.30, Stats.
					 Section
					 100.30, Stats.,
					 uses the terms "trade discount" and "manufacturer's discount" more loosely than
					 they are defined in these rules. As a result, the definitions of "trade
					 discount" and "manufacturer's discount" in these rules may not be appropriate
					 in interpreting these phrases where they appear in the statute.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter II - Cigarette Pricing › Section ATCP 105.09 - Specific expense allocation

Current through June 24, 2024
In lieu of using the average expense allocation method
					 specified in ss.
					 ATCP
					 105.06 and
					 105.07, a wholesaler may prove a
					 lesser cost of doing business using its own specific allocation method. An
					 independent certified public accountant shall attest that the method is
					 appropriate for complying with the purposes of s.
					 100.30, Stats.,
					 and the wholesaler shall support its allocation of expenses with a time and
					 motion study. The certified public accountant's attestation is not binding on
					 the department and any wholesaler's specific allocation method is subject to
					 the department's review and approval under s.
					 ATCP
					 105.03(2).
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter II - Cigarette Pricing › Section ATCP 105.10 - Applicability

Current through June 24, 2024
This subchapter applies to any offer to sell or sale of
					 cigarettes and other tobacco products occurring on or after November 1,
					 1988.
References in this chapter to "sell", "sale" and "sold"
						include offers to sell. See s.
						100.30(2)
						(g), Stats., for the complete definition of
						these words.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter III - Motor Fuel Pricing › Section ATCP 105.21 - Calculating cost of motor fuel

Current through June 24, 2024
For the purpose of calculating the cost of motor fuel
					 under s. 100.30, Stats., the following terms have the following
					 meanings:
(1) "At the close of
				  business on the determination date," as used in s. 100.30 (2) (a), Stats.,
				  means the time at which the petroleum price reporting service no longer posts
				  new price data.
Note:
As of May, 1998, this time was 4:00 p.m.
					 eastern time for the largest petroleum price reporting service.
(2) "Cost of doing business" means
				  the allocation of all costs of a seller related to sales of motor vehicle fuel
				  meeting all of the following requirements.
(a)
				  Operating costs are allocated between sales of motor vehicle fuel and sales of
				  all other products.
(b) Cost
				  allocations are based on overall average sales of motor vehicle fuel.
(c) Marginal costs or decreasing costs for
				  each additional gallon of fuel sold are excluded in calculating the cost of
				  doing business.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 105 - Sales Below Cost › Subchapter III - Motor Fuel Pricing › Section ATCP 105.22 - Unavailability of average posted terminal price for fuel sold

Current through June 24, 2024
When calculating "cost to retailer" under s.
					 100.30(2)
					 (am) 1m, Stats., if an average posted
					 terminal price for the specific grade of motor vehicle fuel sold by a retailer
					 or retail station is unavailable from the terminal located closest to the
					 seller, the seller shall use one of the following:
(1) The average posted terminal price at the
				  next closest terminal that is based upon the prices of 3 or more suppliers for
				  the same grade of motor vehicle fuel sold, as required under s.
				  100.30(2)
				  (j), Stats.
(2) The average posted terminal price at the
				  closest terminal for a fuel which is most nearly similar in terms of octane
				  rating and content to the motor vehicle fuel sold.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 106 - Price gouging during an emergency › Section ATCP 106.01 - Definitions

Current through June 24, 2024
(1) "Abnormal economic disruption" means a
				disruption or threat of disruption to normal business transactions, due to an
				emergency.
(2) "Consumer good or
				service" means a good or service that is sold for use by consumers primarily
				for personal, family or household purposes, but does not include parts or raw
				materials sold or distributed for subsequent manufacture of a consumer
				good.
(3) "Cost" means the seller's
				cost to obtain, replace or produce a consumer good or service and to provide
				that consumer good or service to the customer. Cost includes all of the
				following:
(a) Direct costs.
(b) Indirect costs that the seller reasonably
				allocates to that consumer good or service under the seller's normal cost
				accounting system, in the seller's ordinary course of business.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 106 - Price gouging during an emergency › Section ATCP 106.02 - Price gouging prohibited

Current through June 24, 2024
(1) PROHIBITION.
				Except as provided in sub. (2), no seller may sell a consumer good or service
				in an emergency area during an emergency period at a price that is more than
				15% above the highest price at which the seller sold like consumer goods or
				services to like customers in the relevant trade area during the 60-day period
				immediately preceding the emergency declaration.
(2) EXEMPTIONS. The prohibition in sub. (1)
				does not apply to a sale if, at the time of sale, the seller possesses and
				relies upon accurate information that demonstrates any of the following:
(a) The selling price does not exceed the
				seller's cost plus normal markup.
(b) The selling price is required by
				law.
(c) The emergency declaration
				directly or impliedly exempted the sale from coverage under the emergency
				declaration.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 106 - Price gouging during an emergency › Section ATCP 106.03 - Price information

Current through June 24, 2024
(1) DEPARTMENT MAY REQUIRE SELLER TO PROVIDE
				INFORMATION. The department may by written notice require a seller to provide
				information under sub. (2) related to a price at which a seller has sold a
				consumer good or service in an emergency area during an emergency period. The
				notice shall identify the price, the sale location, the specific type of
				consumer good or service sold, and the information required under sub. (2). The
				seller shall provide the required information to the department in writing
				within 10 days after the department issues the notice to the seller, or by a
				later date specified in the notice.
Note: See ss.
				  93.15
				  and
				  93.16,
				  Stats. The notice under sub. (1) is a demand for information, not a warning
				  notice under s.
				  100.305(4m)
				  (a), Stats.
(2) INFORMATION REQUIRED. The department may
				require the seller to provide any of the following information in response to a
				notice under sub. (1):
(a) The highest price
				at which the seller sold like consumer goods or services to like customers in
				the relevant trade area during the 60-day period immediately preceding the
				emergency declaration.
(b) Any
				material differences between the like consumer goods or services under par. (a)
				and the consumer good or service identified in the department's notice under
				sub. (1), if the consumer goods or services are not identical.
(c) The scope of the relevant trade area
				claimed by the seller, and the rationale for that scope.
(d) Any exemptions that the seller claims
				under s.
				ATCP
				106.02(2).
(e) Documentation to support the seller's
				responses under pars. (a) to (d).
(f) Other relevant information required by
				the department.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 109 - Freezer meat and food service plans › Section ATCP 109.01 - Definitions

Current through June 24, 2024
(1) "Buyer" means both actual and prospective
				purchasers but does not include persons purchasing for resale.
(2) "Contract" means all written agreements
				subscribed by a buyer and includes promissory notes and sales
				agreements.
(3) "Food service plan"
				means any contract under which the seller agrees to furnish the buyer with any
				food, or food and any other product or service, whether or not a membership fee
				or similar charge is involved. It includes a contract to furnish a wholesale
				cut.
(4) "Misrepresent" means the
				use of any untrue, deceptive or misleading oral or written statement,
				advertisement, label, display, picture, illustration or sample.
(5) "Person" means individuals, corporations,
				partnerships and any other form of business organization, and all officers,
				directors, agents, employees and representatives thereof.
(6) "Custom cutter" means one who breaks down
				carcass meat into retail cuts.
(7)
				"Product" means food and non-food consumer goods unless otherwise
				indicated.
(8) "Represent" means
				the use of any form of oral or written statement, advertising, label, display,
				picture, illustration or sample.
(9) "Seller" means any person soliciting or
				making a sale, whether or not a contract is involved, and includes a principal
				or any other person for whom the sale is procured.
(10) "Wholesale cut" means a whole carcass of
				beef, swine or sheep or any part thereof customarily classified as being of
				commercial size and usually requiring further cutting into cuts of retail size
				for use by consumers.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 109 - Freezer meat and food service plans › Section ATCP 109.02 - Prohibited trade practices

Current through June 24, 2024
No person advertising, offering for sale or selling any
				  wholesale cut or food service plan shall engage in any unfair methods of
				  competition or unfair trade practices, and particularly including, but not
				  limited to the following:
(1) BAIT
				SELLING.
(a) Disparage or degrade any product
				advertised or offered for sale by the seller, or display any product or
				depiction thereof to any buyer in such a manner as would be likely to
				discourage the sale of the advertised or offered product, in order to induce
				the purchase of another product, or represent that a product is for sale when
				such representation is used primarily to sell another product.
(b) Substitute any product for that ordered
				by the buyer without the buyer's consent.
(c) Fail to have available a sufficient
				quantity of any product represented as being for sale to meet reasonably
				anticipated demands, unless the available amount is disclosed fully and
				conspicuously.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 109 - Freezer meat and food service plans › Section ATCP 109.03 - Contract requirements

Current through June 24, 2024
(1) SERVICE PLAN. Any seller of a food
				service plan which does not involve an extension of credit shall comply with
				the following:
(a) Give the buyer at the time
				of execution a true copy of the contract, which shall include its date of
				execution and all terms and conditions of the sale and a copy of any price
				list, guarantee, service agreement or other document incorporated or referred
				to in the contract.
(b) Print
				clearly and conspicuously on the contract the name and mailing address of the
				seller.
(c) All blank spaces shall
				be filled in or a line drawn through them before the contract is signed by the
				buyer.
(d) When a representation is
				made that insurance will be provided, the terms, conditions and limitations
				thereof, as well as the name and address of the insurer if different from the
				seller shall be set forth in the contract or in a separate insurance policy.
				The individual policy, group certificate or notice of proposed insurance shall
				be furnished to the buyer prior to execution of the contract. If the individual
				policy is not furnished at the time the contract is executed, the contract
				shall state when the individual policy will be furnished to the
				buyer.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 109 - Freezer meat and food service plans › Section ATCP 109.04 - Custom cutters

Current through June 24, 2024
Each custom cutter shall, for each wholesale cut, furnish to
				  the customer a signed, written statement of the actual net weight of each
				  wholesale cut prior to cutting and trimming, and the delivered weight after
				  cutting and trimming.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 110 - Home Improvement Practices › Section ATCP 110.01 - Definitions

Current through June 24, 2024
(1) "Buyer" means either of the following
				persons who is a party or prospective party to a home improvement contract:
(a) The owner of residential or noncommercial
				property to which the home improvement contract pertains.
(b) The tenant or lessee of residential or
				noncommercial property to which the home improvement contract pertains if the
				tenant or lessee is or will be obligated to make a payment under the home
				improvement contract.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 110 - Home Improvement Practices › Section ATCP 110.02 - Prohibited trade practices

Current through June 24, 2024
No seller shall engage in the following unfair methods of
				  competition or unfair trade practices:
(1) MODEL HOME REPRESENTATIONS. Misrepresent
				or falsely state to a prospective buyer that the buyer's residential or
				non-commercial property is to serve as a "model" or "advertising job", or use
				any other prospective buyer lure to mislead the buyer into believing that a
				price reduction or other compensation will be received by reason of such
				representations.
(2) PRODUCTION AND
				MATERIAL REPRESENTATIONS. Misrepresent directly or by implication that products
				or materials to be used in the home improvement:
(a) Need no periodic repainting, finishing,
				maintenance, or other service.
(b)
				Are of a specific or well-known brand name, or are produced by a specific
				manufacturer or exclusively distributed by the seller.
(c) Are of a specific size, weight, grade, or
				quality, or possess any other distinguishing characteristics or
				features.
(d) Perform certain
				functions or substitute for, or are equal in performance to, other products or
				materials.
(e) Meet or exceed
				municipal, state, federal, or other applicable standards or
				requirements.
(f) Are approved or
				recommended by any governmental agency, person, form, or organization, or that
				they are the users of such products or materials.
(g) Are of sufficient size, capacity,
				character, or nature to do the job expected or represented.
(h) Are or will be custom-built or specially
				designed for the needs of the buyer.
(i) May be serviced or repaired within the
				buyer's immediate trade area, or be maintained with replacement and repair
				parts which are readily available.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 110 - Home Improvement Practices › Section ATCP 110.023 - Substituting products or materials; altering the written contract

Current through June 24, 2024
(1) No seller
				may substitute products or materials for those specified in the home
				improvement contract, or for those which the seller represented would be used
				in the home improvement, without the prior consent of the buyer. Except as
				provided in sub. (2), if a written home improvement contract is required under
				s.
				ATCP
				110.05(1) or the buyer signs a
				written contract, the buyer's consent under this paragraph shall also be in
				writing.
Note:
According to s.
				  137.15(3),
				  Stats., "If a law requires a record to be in writing, an electronic record
				  satisfies that requirement in that law."
(2) VERBAL AUTHORIZATION. The seller may act
				on alterations to the contract that are verbally authorized by the buyer, if
				all the following conditions are met:
(a) The
				alteration does not represent any additional cost to the buyer.
(b) The alteration does not represent a
				decrease in the value of the materials used or the services provided.
(c) The seller maintains documentation of the
				following:
1. The manner in which the buyer
				communicated the authorization for the alteration. In this subdivision,
				"manner" means face-to-face discussion, phone call, or some other method of
				communicating.
2. The name of the
				buyer who authorized the alteration.
3. The date and time that the buyer
				authorized the alteration.
4. A
				description of the alteration.
(d) The seller must report any alterations
				documented pursuant to par. (c) to the buyer before final payment is
				accepted.
Wisconsin Administrative Code › Department of Agriculture, Trade and Consumer Protection › ATCP 90-139 - Trade and Consumer Protection › Chapter ATCP 110 - Home Improvement Practices › Section ATCP 110.025 - Lien waivers

Current through June 24, 2024
(1) A seller shall provide notice to buyer
				that buyer may request written lien waivers from all contractors,
				subcontractors, and material suppliers at, or prior to, the time any payment is
				made on the home improvement contract. Notice shall be provided before the
				buyer and seller enter into a home improvement contract. The notice shall meet
				the following requirements:
(a) The notice
				shall be in writing and consist of the following, verbatim statement:
Notice of Consumer's Right to Receive Lien
				  Waivers
If a consumer requests lien waivers, a seller of
				  home improvement services must provide lien waivers from all contractors,
				  subcontractors, and material suppliers. This Wisconsin law protects consumers
				  from having liens filed against their property. Lien waivers prevent the filing
				  of a lien on your home in the event that a contractor does not pay suppliers or
				  subcontractors.
For more information about home improvement law,
				  contact the Wisconsin Consumer Protection Bureau at 1-800-422-7128 or
www.datcp.wi.gov
.
(b) The notice shall be provided as a
				separate document, written in a clear and conspicuous font, in a format that
				the buyer can retain.
(c) The
				seller shall retain evidence of the buyer's acknowledgement of receipt of the
				notice.