Section 212 - Definitions(1) When used in this act the term "cost to the retailer" shall mean the invoice cost of the merchandise to the retailer or the replacement cost of the merchandise to the retailer, whichever is lower, less all trade discounts, except customary discounts for cash, advertising allowances, promotional allowances, display allowances and any other allowances for services rendered and any other commission or remuneration received for services performed on behalf of any governmental agencies, to which shall be added (a) freight charges not otherwise included in the invoice or the replacement cost of the merchandise, (b) a mark-up to cover in part the cost of doing business, which mark-up in the absence of proof of a lesser cost, shall be not less than four per cent of the total cost at retail outlet.(2) When used in this act the term "cost to the wholesaler" shall mean the invoice cost of the merchandise to the wholesaler or the replacement cost of the merchandise to the wholesaler, whichever is lower, less all trade discounts, except customary discounts for cash, advertising allowances, promotional allowances, display allowances and any other allowances for services rendered and any other commission or remuneration received for services performed on behalf of any governmental agencies, to which shall be added (a) freight charges not otherwise included in the invoice or the replacement cost of the merchandise and (b) a mark-up to cover in part the cost of doing business, which mark-up in the absence of proof of a lesser cost shall be not less than two per cent of the total cost at the wholesale establishment.(3) Where two or more items are advertised, offered for sale or sold at a combined price, the price of each item named shall be governed by the provisions of subsection (1) or (2) of section two respectively.(4) The terms "sell at retail", "sales at retail" and "retail sale" shall mean and include any transfer for a valuable consideration made in the ordinary course of trade or in the usual prosecution of the seller's business of title to merchandise to the purchaser for consumption or use other than resale or further processing or manufacturing. The above terms shall include any transfer of such merchandise where title is retained by the seller as security for the payment of such purchase price.(5) The terms "sell at wholesale", "sale at wholesale" and "wholesale sales" shall mean and include any transfer for a valuable consideration made in the ordinary course of trade or the usual prosecution of the seller's business of title to merchandise to the purchaser for purposes of resale or further processing or manufacturing. The above terms shall include any such transfer of merchandise where title is retained by the seller as security for the payment of the purchase price.(6) The term "retailer" shall mean and include every person, partnership, corporation or association other than a manufacturer (not operating a retail business or trade) engaged in the business of making sales at retail or performing the retail function within this State: Provided, That, in the case of a person, partnership, corporation or association other than a manufacturer (not operating a retail business or trade) engaged in the business of making sales both at retail and at wholesale, such terms shall be applied only to the retail portion of such business.(7) The term "wholesaler" shall mean and include every person, partnership, corporation or association other than a manufacturer (not operating a retail business or trade) engaged in the business of making sales at wholesale or performing the wholesale function of supplying any retailer or retail outlet with merchandise for retail sale within this State: Provided, That, in the case of a person, partnership, corporation or association other than a manufacturer (not operating a retail business or trade) engaged in the business of making sales both at wholesale and retail, such terms shall be applied only to the wholesale portion of such business.(8) Every person, partnership, corporation or association other than a manufacturer (not operating a retail business or trade) engaged in the business of making sales at retail as defined in this act within this State, which, in addition to such business, shall purchase merchandise for sale at retail from manufacturers, packers, processors, growers or producers thereof, without resort to a wholesaler as such, shall be taken, deemed and construed for the purpose of this act to be engaged in business both as a wholesaler and retailer as defined in this act, and, as such, shall be subject to both the retail and wholesale mark-up provisions of this act.1941, Aug. 11, P.L. 900, No. 344, § 2.