(1) The wholesale price of liquor, other than fortified wine is determined by adding:

(a) the department's base case cost; and

(b) the state mark-up of 40 percent.

(2) The wholesale selling price of fortified wine containing more than 16 percent but no greater than 24 percent alcohol by volume is determined by adding:

(a) the department's base case cost; and

(b) the state mark-up of 51 percent.

(3) The department may reduce the wholesale price of products which the department has designated as discontinued for closeout or are determined to be overstocked in order to eliminate them from inventory.