Tie - in sale at less than value of other goods deemed rebate or concession

For the purpose of this chapter, a so - called tie - in sale of cigarettes, whereby in conjunction with the purchase of cigarettes, at a price which would not otherwise be less than cost to the vendor, the purchaser is offered other merchandise or other thing of value, without charge or at a charge less than the fair and reasonable retail value of such other merchandise or thing of value, such transaction shall be deemed a rebate or concession. Source: SL 1966, ch 157 , § 3 (1).