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