Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 219-A. Sales by wholesaler to wholesaler

When one wholesaler sells cigarettes to another wholesaler, the former shall not be required to include in the selling price the cost of the wholesaler as defined in this article, but the latter wholesaler, upon the resale of such cigarettes to a retailer, shall be subject in all respects to the provisions of this article:  Provided, however, That such latter wholesaler may, at his option, use as his basic cost of the cigarettes so sold the basic cost of the wholesaler from whom he shall have purchased the same.