Computation of cost

(a) In computing "cost to the distributor," as defined in section 12-323 of the general statutes— (1) a decimal of less than five-tenths of one cent shall be disregarded and a decimal of five-tenths of one cent or more shall be considered to be one cent. (2) "no delivery is made" by a distributor to its customer, if cigarettes are delivered to such customer at the place of business of such distributor or, if the freight is paid by such customer, to a common carrier. (3) "delivery is made" by a distributor to its customer, if cigarettes are delivered to such customer at some place other than the place of business of such distributor or, if the freight is paid by such distributor, to a common carrier. (b) In computing "cost to the dealer," as defined in section 12-323 of the general statutes, a decimal of less than five-tenths of one cent shall be disregarded and a decimal of five-tenths of one cent or more shall be considered to be one cent. (c) This section is prescribed pursuant to section 12-313 of the general statutes.