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Code · Connecticut · Title 12 — Taxation · CHAPTER 214* — Cigarette Taxes

Sec. 12-326d. Certain sales below cost permitted.

152 words·~1 min read·/ct/title-12/chapter-214-cigarette-taxes/12-326d·

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Any dealer may advertise, offer to sell, or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is selling the same article in this state at cost to him as a dealer. Any stamping agent, subjobber or chain store may advertise, offer to sell, or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is rendering the same type of service and is selling the same article at cost to him as prescribed in sections 12-326a to 12-326h , inclusive.
The price of cigarettes sold as specified in section 12-326f shall not be considered the price of a competitor and shall not be used as a basis for establishing prices below cost, nor shall the price established at a bankruptcy sale be considered the price of a competitor within the purview of this section.
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