Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-45D: USE TAX/§ 10-46-9
South Dakota Statutes

§ 10-46-9 — Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.

South Dakota § 10-46-9
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-45DUSE TAX

This text of South Dakota § 10-46-9 (Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.) 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 § 10-46-9 (2026).

Text

The use in this state of tangible personal property including containers, labels and shipping case thereof which is intended shall, by means of fabrication, compounding or manufacture become a part of other tangible personal property intended to be sold ultimately at retail within or without the State of South Dakota, is hereby specifically exempted from the tax imposed by this chapter. The term tangible personal property shall be construed to include without limiting the meaning of said term, raw material and newspaper print.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Sioux Falls Newspapers, Inc. v. Secretary of Revenue
423 N.W.2d 806 (South Dakota Supreme Court, 1988)
25 case citations
Thermoset Plastics, Inc. v. State, Department of Revenue
473 N.W.2d 136 (South Dakota Supreme Court, 1991)
25 case citations
Robinson & Muenster Associates, Inc. v. South Dakota Department of Revenue
1999 SD 132 (South Dakota Supreme Court, 1999)
18 case citations
Butler MacHinery Co. v. South Dakota Department of Revenue
2002 SD 134 (South Dakota Supreme Court, 2002)
13 case citations

Legislative History

SL 1939, ch 276, § 4 (7); SL 1943, ch 303; SDC Supp 1960, § 57.4304 (6).

Nearby Sections

15
§ 10-1-1
Department created--Seal of department.
§ 10-1-1.1
, 10-1-2
§ 10-1-10
Attorney general to assist department--Prosecution of actions.
§ 10-1-11
Assistant attorney general for Department of Revenue.
§ 10-1-12
State's attorneys to assist in prosecutions.
§ 10-1-13
General functions of secretary.
§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
§ 10-1-14
Licensing powers with respect to alcoholic beverages.
§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.
§ 10-1-16.1
Standard real estate appraisal manual.
§ 10-1-17
Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 10-46-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-9.