Illinois Administrative Code
Title 86 - REVENUE
Part 420 - LIQUOR CONTROL ACT
Section 420.70 - Tax Provisions of Act Do Not Apply
Universal Citation: 86 IL Admin Code ยง 420.70
Current through Register Vol. 48, No. 38, September 20, 2024
The tax provisions of Article VIII of the Act do not apply to wine intended for use and used by any church or religious organization for sacramental purposes, provided that such wine shall be purchased from a licensed manufacturer or importing distributor under the Act; but no exemption from tax is permitted with respect to wine sold to private persons for such purposes. (See Sections 420.80(b) and 420.10 ).)
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