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 §10-46-9 and are not subject to sales or use tax. Source: SL 1982, ch 114.
South Dakota Legal Code