| (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.
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