10-46-9.3. Packaging and container materials as tax exempt raw material.
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/sd/title-10/chapter-10-46/10-46-9-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.