(235 ILCS 5/1-3.05) (from Ch. 43, par. 95.05) (Text of Section before amendment by P.A. 103-904) Sec. 1-3.05. "Alcoholic liquor" includes alcohol, spirits, wine and beer, and
every liquid or solid, patented or not, containing alcohol, spirits, wine
or beer, and capable of being consumed as a beverage by a human being. The
provisions of this Act shall not apply to alcohol used in the manufacture
of denatured alcohol produced in accordance with Acts of Congress and
regulations promulgated thereunder, nor to any liquid or solid containing
one-half of one per cent, or less, of alcohol by volume. No tax provided
for in Article VIII of this Act shall apply to wine intended for use and
used by any church or religious organization for sacramental purposes,
provided that such wine shall be purchased from a licensed manufacturer or
importing distributor under this Act.(Source: P.A. 82-783.) (Text of Section after amendment by P.A. 103-904) Sec. 1-3.05. "Alcoholic liquor" includes alcohol, spirits, wine and beer, and every liquid or solid, patented or not, containing alcohol, spirits, wine or beer, and capable of being consumed as a beverage by a human being. "Alcoholic liquor" also includes alcohol-infused products. The provisions of this Act shall not apply to alcohol used in the manufacture of denatured alcohol produced in accordance with Acts of Congress and regulations promulgated thereunder, nor to any liquid or solid containing one-half of one per cent, or less, of alcohol by volume. No tax provided for in Article VIII of this Act shall apply to wine intended for use and used by any church or religious organization for sacramental purposes, provided that such wine shall be purchased from a licensed manufacturer or importing distributor under this Act.(Source: P.A. 103-904, eff. 1-1-25.) |