Section 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.16 Tex. Admin. Code § 41.34
Adopted by Texas Register, Volume 46, Number 49, December 3, 2021, TexReg 8245, eff. 12/6/2021