4-226. Exemptions


The provisions of this title do not apply to:


1. Drugstores selling spirituous liquors only upon prescription.


2. Any confectionery candy containing less than five per cent by weight of alcohol.


3. Ethyl alcohol intended for use or used for the following purposes:


(a) Scientific, chemical, mechanical, industrial and medicinal purposes.


(b) Use by those authorized to procure spirituous liquor or ethyl alcohol tax-free,
as provided by the acts of Congress and regulations promulgated thereunder.


(c) In the manufacture of denatured alcohol produced and used as provided by the
acts of Congress and regulations promulgated thereunder.


(d) In the manufacture of patented, patent, proprietary, medicinal, pharmaceutical,
antiseptic, toilet, scientific, chemical, mechanical and industrial preparations or
products, unfit and not used for beverage purposes.


(e) In the manufacture of flavoring extracts and syrups unfit for beverage
purposes.


4. The purchase, storage, distribution, service or consumption of wine in
connection with the bona fide practice of a religious belief or as an integral part of a
religious exercise by a church recognized by the United States internal revenue service
under section 501(c)(3) of the internal revenue code and in a manner not dangerous to
public health or safety. This exemption does not apply to any alleged violation of
section 4-244, paragraph 9, 34, 35 or 41.