Ariz. Rev. Stat. § 4-226

Current through L. 2024, ch. 259
Section 4-226 - Exemptions

This title does not apply to the following:

1. Drugstores selling spirituous liquors only on prescription.
2. Any confectionery candy containing less than five percent by weight of alcohol.
3. Ethyl alcohol intended for use or used for the following purposes:
(a) Scientific, chemical, mechanical, industrial and medicinal purposes. For the purposes of this paragraph, medicinal purposes do not include ethyl alcohol or spirituous liquor that contains marijuana or usable marijuana as defined in section 36-2801.
(b) By those authorized to procure spirituous liquor or ethyl alcohol tax-free, as provided by the acts of Congress and regulations promulgated under the acts of Congress.
(c) In the manufacture of denatured alcohol produced and used as provided by the acts of Congress and regulations promulgated under the acts of Congress.
(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.
5. Beer or wine produced for personal or family use that is not for sale. The beer or wine may be removed from the premises where it was made and exhibited at organized affairs, exhibitions or competitions such as homebrewers' or home winemakers' contests, tasting or judging.
6. The manufacture or sale of bitters products that have been classified and approved as a nonbeverage product or unfit for beverage purposes by the United States alcohol and tobacco tax and trade bureau. This paragraph is consistent with the classification guidelines as established and administered by the United States alcohol and tobacco tax and trade bureau.

A.R.S. § 4-226

Amended by L. 2021, ch. 375,s. 11, eff. 9/29/2021.
Amended by L. 2021, ch. 94,s. 5, eff. 9/29/2021.
Amended by L. 2014, ch. 253,s. 22, eff. 7/24/2014.