Sales of alcoholic beverages

(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.