Thermoset Plastics, Inc. v. State, Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding poly pails were not “essential ingredient” of finished product, therefore, not entitled to exemption under SDCL 10-46-9
• holding poly pails were not \essential ingredient\ of finished product, therefore, not entitled to exemption under SDCL 10-46-9
• adhering to DOR’s argument that “items used and consumed ... in [the] manufacturing process, but which are not intended components of the final product, do not qualify for the exemption”

Source: CourtListener parenthetical corpus (CC0).