Current through 2023-2024 Legislative Session Chapter 709
Section 3-6-70 - [Effective Until 1/1/2025] Exemptions from taxThe taxes imposed by this article shall not be levied with respect to:
(1) Wine sold to and used by established and recognized churches and synagogues for use in sacramental services only;(2) Any sale of wine which is exempt from taxation by the state under the Constitution of the United States; or(3) Wine sold to persons outside this state for resale or consumption outside this state.This section is set out more than once due to postponed, multiple, or conflicting amendments.