End-user specific pricing

Hello,

I apologize if this question is repetitive but I have not been able to find the answer here.

I have the following scenario:

Distributor 1 sells product A to end-user X at standard pricing of $1

Distributor 1 sells product A to end-user Y at a special price of $0.75

Is it possible to have end-user specific pricing loaded into SAP? Would we need to create ship-to's for our end users? Or is there another way?

Is it standard practice to create ship-to accounts for end-users?

Thank you in advance!!!