Connecticut Administrative Code
Title 12 - Taxation
449 - Alcoholic Beverages Taxes
Section 12-449-9a - Sales of alcoholic beverages
Universal Citation: CT Reg of State Agencies 12-449-9a
Current through September 9, 2024
(a) Sales of alcoholic beverages mean and include sales of warehouse receipts for alcoholic beverages, the delivery of which receipts passes title to such beverages to the purchaser of such receipts. Warehouse receipts may be sold to a licensed distributor or to a distributor licensed by another state, but may not be sold to a retail permittee.
(b) Sales of alcholic beverages do not mean sales of bitters, except to the extent that such sales are, for federal excise tax purposes, treated as sales of alcoholic beverages.
(c)
(1) Sales of alcoholic beverages do not mean
sales of wine used for sacramental or religious purposes. The invoice for each
such sale shall bear the following statement, signed by an authorized agent of
the purchaser: "The above-invoiced wine is to be used solely for sacramental or
religious purposes and will not be sold or used for beverage
purposes."
(2) Cross reference. See
sections
12-449-8a(b)
and (d) and 12-449-10a (f).
(d) This section is prescribed pursuant to section 12-449 of the general statutes.
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