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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - Use Tax
§ 10-46-9.3 Packaging and container materials as tax exempt raw material.
Universal Citation: SD Codified L § 10-46-9.3 (2017)
10-46-9.3. Packaging and container materials as tax exempt raw material. Containers, labels, cartons, packing cases, wrapping paper, twine, glue, bags, bottles, shipping cases, wrapping film, strapping, rope, tape, cans, lids, boxes, pads, dividers, stockinettes, casings, and similar articles and receptacles used or consumed by manufacturers, processors, or fabricators are raw material within the meaning of ยง 10-46-9 and are not subject to sales or use tax.
Source: SL 1982, ch 114.
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