16 Tex. Admin. Code § 41.34 - Sacramental Wine
(a) Any minister,
priest, rabbi, or the authorized head of any religious organization may obtain
any wine, tax free, for sacramental purposes.
(b) Each wholesaler, Class B wholesaler, or
winery shall, for each transaction, obtain a letter from the minister, priest,
rabbi, or other authorized head of any religious organization who obtains from
him any wine for sacramental purposes, tax-free, to the effect that said wine
will be used for sacramental purposes. In computing tax liability, no credit
shall be allowed for such transactions unless such letter is submitted as
documentary proof that such wine was delivered to a minister, priest, rabbi, or
other authorized head of a religious organization, and such letter shall be
kept available for the inspection of a representative of the commission for a
period of at least two years.
Notes
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