South Dakota § 10-46-9.4 - Packaging and container materials sold to retailers exempt.
Full text of South Dakota South Dakota Codified Laws § 10-46-9.4 — Packaging and container materials sold to retailers exempt., with citation guidance and answers to common questions.
§ 10-46-9.4. Packaging and container materials sold to retailers exempt.
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.
Source: SL 1984, ch 85, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-46-9.4
What does South Dakota Codified Laws § 10-46-9.4 cover?
Section 10-46-9.4 ("Packaging and container materials sold to retailers exempt.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-46-9.4?
A common citation format is "South Dakota Codified Laws § 10-46-9.4" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-46-9.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.