(A) This tax shall not apply to purchases of alcoholic beverages wherein the purchaser is a passenger on an interstate carrier, nor shall this tax apply to the extent it would violate the United States Constitution or the Constitution of the State of Illinois. The tax herein levied shall not apply to wine intended for use and used by any church or religious organization for sacramental purposes, provided that such wine shall be purchased legally under the laws of Illinois and the United States; but no exception from this tax is permitted with respect to wine sold to private persons for such purposes.
(B) It shall be presumed that all sales of alcoholic beverages from wholesale or retail alcoholic beverage dealers are subject to tax under this chapter until the contrary is established. The burden of proving that such is not taxable hereunder shall be upon the person so claiming.
(1997 Code, § 51.10)