South Dakota Statutes
§ 10-45-14.4 — Packaging and container materials as tax exempt raw material.
South Dakota § 10-45-14.4
This text of South Dakota § 10-45-14.4 (Packaging and container materials as tax exempt raw material.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-14.4 (2026).
Text
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 § 10-46-9 and are not subject to sales or use tax.
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Legislative History
SL 1982, ch 114.
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Bluebook (online)
South Dakota § 10-45-14.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-14.4.