(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
(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
Cross reference. See
and (d) and 12-449-10a (f).
(d) This section is prescribed pursuant to
the general statutes.
Conn. Agencies Regs.
Effective December 26,