(1) The
"original supply cost" of a ticket is the amount for which the ticket was sold to the first purchaser by an authorised seller.
(2) The
"original acquisition cost" of a ticket is the original supply cost of the ticket, plus the transaction cost.
(3) The
"transaction cost" is the cost (not exceeding 10% of the original supply cost) of any commission, booking fee, payment surcharge or ticket delivery fee incurred by the first purchaser of the ticket in connection with the purchase of the ticket.
(4) If no amount was paid by the first purchaser of the ticket in consideration for the acquisition of the ticket, the original supply cost and the original acquisition cost are each $0.