South Dakota Statutes
§ 10-45-14.5 — Packaging and container materials sold to retailers exempt.
South Dakota § 10-45-14.5
This text of South Dakota § 10-45-14.5 (Packaging and container materials sold to retailers exempt.) 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 § 10-45-14.5 (2026).
Text
There are specifically exempted from the provisions of this chapter, and from the computation of tax imposed by it, gross receipts from the sale of paper and plastic bags, wrapping paper, twine, tape, and similar articles sold to retailers licensed under this chapter if the retailer uses the articles as wrappers or containers to hold other tangible personal property sold by the retailer and subject to sales or use tax and the articles are supplied free by the retailer as a convenience to the customer.
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Legislative History
SL 1984, ch 85, § 1.
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Bluebook (online)
South Dakota § 10-45-14.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-14.5.