The prices of merchandise required to be paid to any dealer as provided in § 37-5-5 , shall be determined by taking one hundred percent of the net cost of the merchandise, and ninety - five percent of the current net price of repair parts for the merchandise as shown upon the manufacturer's, wholesaler's, or distributor's price lists or catalogues in effect at the time the contract is canceled or discontinued. The prices for any specialized computer hardware and software, specialized tool, or signage shall be as specified in §