(a) For the purposes of this section:

(1) “Religious organization” means (A) any religious corporation, society or organization that is formed or recognized under chapter 598, or (B) any religious organization that is eligible for an exemption under § 12-412; and

(2) “Sacramental wine” means any wine that is (A) exclusively used for religious or sacramental purposes, and (B) exempt from taxation under regulations adopted by the Commissioner of Revenue Services pursuant to § 12-449.

(b) A religious wine retailer permit shall allow the holder of such permit to import and sell, at retail, sacramental wine to religious organizations. Such sacramental wine shall not be consumed on the permit premises and any sale of such sacramental wine shall only take place during the hours a religious wine retailer may sell alcoholic liquor under subsection (d) of § 30-91. The holder of a religious wine retailer permit issued under this section shall operate at least one retail location in this state, be primarily engaged in the business of selling religious supplies that do not contain alcohol and not hold any other permit issued under chapter 545. The annual fee for a religious wine retailer permit issued under this section shall be two hundred fifty dollars.

(c) The holder of a religious wine retailer permit issued under this section may purchase sacramental wine directly from a manufacturer, out-of-state shipper or wholesaler. All shipments of sacramental wine to the holder of a religious wine retailer permit issued under this section shall be conspicuously labeled “for sacramental or religious purposes only”. If the holder of a religious wine retailer permit issued under this section imports into this state a supply of any brand of sacramental wine directly from a manufacturer or out-of-state shipper, such brand need not comply with the provisions of sections 30-63 and 30-64 for such directly imported supply.