Transportation cost is the expense to ship or deliver cigarettes from a premise other than the retail license location to the retailer's location for final sale. The transportation cost shall be calculated as part of the “basic cost of cigarettes” to the retailer, as provided in Commercial Law Article, § 11-501(e), Annotated Code of Maryland. Section B of this regulation applies when a retailer receives wholesale discounts as provided in the Commercial Law Article, § 11-503(b).