South Dakota Statutes
§ 10-46-9 — Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.
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.
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South Dakota § 10-46-9 (Exemption of raw material, parts and newsprint for manufacture of products to be sold at retail.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Sioux Falls Newspapers, Inc. v. Secretary of Revenue
423 N.W.2d 806 (South Dakota Supreme Court, 1988)
Thermoset Plastics, Inc. v. State, Department of Revenue
473 N.W.2d 136 (South Dakota Supreme Court, 1991)
Robinson & Muenster Associates, Inc. v. South Dakota Department of Revenue
1999 SD 132 (South Dakota Supreme Court, 1999)
Butler MacHinery Co. v. South Dakota Department of Revenue
2002 SD 134 (South Dakota Supreme Court, 2002)
Legislative History
SL 1939, ch 276, § 4 (7); SL 1943, ch 303; SDC Supp 1960, § 57.4304 (6).
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 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.