A person who is a seller at both retail and wholesale as provided in Commercial Law Article, §11-501(m)(3), may: Purchase cigarettes from another wholesaler eliminating the “cost to the wholesaler” from the price paid for the cigarettes, as provided in Commercial Law Article, §11-503(c), only on those cigarettes purchased that are sold at wholesale; and Not purchase cigarettes pursuant to the provisions of Commercial Law Article, §11-503(c), which are sold at retail by the seller who is authorized to sell at both retail and wholesale.