(A) The provisions of this chapter shall not apply to alcohol used in the manufacture of denatured alcohol or to any liquid or solid containing 0.5% or less of alcohol by volume.
(B) The provisions of this chapter shall not apply to flavoring extracts, concentrates, syrups or medicinal, mechanical, scientific, culinary or toilet preparations or food products unfit for beverage purposes, but the provisions of this chapter shall not be construed to exclude or not to apply to alcoholic liquors used in the manufacture of preparations or compounding products. None of the provisions of this chapter shall apply to wine intended for use and used by any church or religious organization for sacramental purposes.
(1994 Code, § 111.02)