Ethyl Alcohol

Table of Contents
1.

3. Ethyl Alcohol Production

3. Uses

4. Specially Denatured Alcohol

Formulations

7. Specially Denatured Alcohol

Approved Applications

10. Proprietary Solvents

10. Completely Denatured Ethyl

Alcohol

11. Special Industrial Solvents

12. Ink Solvents

12. Formula Cross References

13. Storage & Handling

14. Hazards

15. Summary

15. Health

15. Regulatory

16. Government Regulations

18. Glossary of Terms

18. Warranty
Authorized
Authorized Distributors For:
Distributors For:
The Industrial Uses of Ethyl Alcohol
The U.S. production, sale and use of industrial ethyl alcohol is strictly regulated by the Alcohol and Tobacco Tax and Trade Bureau (TTB).
Ethyl alcohol can be sold for industrial applications free of the alcoholic beverage tax. All such applications must have the TTBs prior approval.
Industrial ethyl alcohol is used directly as a solvent or as a chemical intermediate. General descriptions of its varied uses are given below.

Ethyl Alcohol Used as a Solvent Cleaning Products

A considerable amount of ethyl alcohol is used as a solvent for
Coatings, Inks And Adhesives
various household and industrial cleaning products. The largest end
Ethyl alcohols largest solvent use is as a carrier solvent for coatings,
use has been liquid laundry, dishwashing detergents, and liquid
inks and adhesives. It can be used either by itself or in combination
hand soaps. It is also used as a solvent in insecticides and
with other solvents to carry the film forming components of these
disinfectants.
products to the site of application. For example, it is used as a latent
solvent in nitrocellulose lacquers to aid solubility and to increase Pharmaceuticals
the amount of lower cost hydrocarbon solvent diluent that can be Ethyl alcohol is the major ingredient in rubbing alcohol, liniment
added to the formulation. Both specially denatured and proprietary and antiseptic solution products for external use, and is present in
alcohol formulations are used in these applications. medicinals such as cough syrup. It is also used as a processing
solvent for drugs, pharmaceuticals, vitamins, blood products,
Toiletries And Cosmetics
and glandular products.
Ethyl alcohol is also used extensively in the preparation of a wide
variety of toiletry and cosmetic products. Hair sprays and prepara- Process Solvents
tions, hand, sun-tan, pre-electric shave and after-shave lotions, In addition to its part as a solvent in drug manufacturing, ethyl
perfumes, and toilet waters all use significant amounts of ethyl alcohol is used in processing food, dyes, and petroleum products.
alcohol. It also is used to produce mouthwash, deodorants, and Other
shampoos. The smaller, more diversified solvent applications for ethyl alcohol
are in the manufacture of plastics, resins, and chemicals as well as
photographic film and printing paper. Ethanol is also used as a
solvent for various flavors, fragrances, and tobacco sprays.

Pure Ethyl Alcohol

Proof Packages
190 192 200 Bulk Drums Totes
Grain
Grain - Gluten Free
Synthetic
QAI Certified Organic Wheat
QAI Certified Organic Sugar Cane
Sugar Cane Non GMO Project Certified

Typical Properties 190 proof 200 proof Test Method

Ethyl alcohol content, % volume, min. 95.0 99.9 (1)

Specific gravity @ 60/60 deg F (air) max. 0.8158 0.7936 ASTM D 4052
Color, Pt.-Co max 5 5 ASTM D 1209
Acidity, Calc. as acetic acid, % wt max. 0.0014 0.0014 ASTM D l613
Non-volatile matter, % wt. max. 0.0025 0.0025 ASTM D 1353
Water, % wt. 7.58 0.13 ASTM D 1364
Permanganate fading time, minutes, min. 50 30 ASTM D 1363
Odor Characteristic Non-Residual Characteristic Non-Residual (2)
Meets all specifications of USP Monograph, The Pharmacopeia of the United States of America, for ethyl alcohol.
(1) As specified in 27 CFR Part 30, or other TTB approved method.
(2) Samples are diluted with two volumes of odor-free distilled water and their odors evaluated with respect to a standard sample.

3
Specially Denatured Ethyl Alcohol Formulations

Authorized Composition (gal.) SDA-1 (1) SDA-2B SDA-3A SDA-3C

Ethyl alcohol 100 100 100 100

Methyl alcohol 4 5
Toluene, rubber 0.5
hydrocarbon solvent, or heptane
Methyl isobutyl ketone 1
lsopropyl alcohol 5
Resultant volume 105.0 100.5 105.0 105.0

Typical Properties SDA-1 SDA-2B SDA-3A SDA-3C

190 pf. 200 pf. 190 pf. 200 pf. 190 pf. 200 pf. 190 pf. 200 pf.
formula formula formula formula formula formula formula formula
Ethyl alcohol content
Absolute (200 pf.) basis 90.5 95.2 94.5 99.5 90.5 95.2 90.5 95.2
% Vol.
Absolute (200 pf.) basis 88.1 95.2 91.9 99.5 88.1 95.3 88.1 95.3
% wt.
Apparent proof at 60 deg F 190.4 199.7 190.0 199.7 190.6 199.9 190.5 199.9
Specific gravity, 60/60 0.8151 0.7938 0.8159 0.7939 0.8149 0.7938 0.8146 0.7935
deg F (air)
Weight per gallon at 60 6.788 6.611 6.795 6.612 6.785 6.609 6.784 6.608
deg F, lbs.
NOTES:
(1) Alternate formula, supplied only on specific request: 4 gals. methyl alcohol and 1/8 av. oz. denatonium benzoate NF Bitrex.

Authorized Composition (gal.) SDA-23A SDA-30

Ethyl alcohol 100 100

Vinegar, not less than 90 grain strength
Acetone, USP 8
Methyl alcohol 10 10
Resultant volume 107.9 110

Typical Properties SDA-23A SDA-30

190 pf. 200 pf. 190 pf. 200 pf.
formula formula formula formula
Ethyl alcohol content
Absolute (200 pf.) basis % vol. 86.4 91.0 86.4 90.9
Absolute (200 pf. ) basis % wt. 84.2 90.8 84.1 90.8
Apparent proof at 60 deg F 190.4 199.4 190.6 199.5
Specific gravity, 60/60 deg F (air) 0.8151 0.7948 0.8147 0.7945
Weight per gallon at 60 deg F, lbs 6.788 6.621 6.785 6.617

4
Authorized Composition SDA-35A SDA-38B

Ethyl alcohol, gal. 100 100

Ethyl acetate, gal. 4.25 (100% ester)
or 5 (85% ester)
(1)
Denaturant lb. 10
Resultant volume, gal. 105 101.3

Typical Properties SDA-35A SDA-38B

190 pf. 200 pf. 190 pf. 200 pf.
formula formula formula formula
Ethyl alcohol content
Absolute (200 pf.) basis % vol. 90.5 95.2 93.8 98.7
Absolute (200 pf.) basis % wt. 87.7 94.8 91.1 98.5
Apparent proof at 60 deg F 188.6 198.6 189.4 199.4
Specific gravity, 60/60 deg F (air) 0.8185 0.7974 0.8170 0.7951
Weight per gallon at 60 deg F, lbs. 6.817 6.641 6.804 6.622

Authorized Composition SDA-40A SDA-40B

Ethyl alcohol, gal. 100 100
Tertiary butyl alcohol, gal. 1/8 1/8
Sucrose octa acetate, lb. 1
Denatonium benzoate, NF, (Bitrex) av. oz. 1/16
Resultant volume, gal. 100.2 100.1

Typical Properties SDA-40-A SDA-40B

190 pf. 200 pf. 190 pf. 200 pf.
formula formula formula formula
Ethyl alcohol content
Absolute (200 pf.) basis % vol. 94.8 99.8 94.9 99.9
Absolute (200 pf.) basis % wt. 92.0 99.6 92.2 99.9
Apparent proof at 60 deg F 189.7 199.7 189.9 199.9
Specific gravity, 60/60 deg F (air) 0.8163 0.7941 0.8158 0.7937
Weight per gallon at 60 deg F, lbs 6.798 6.613 6.794 6.610
Formulas Also Available: SDA-12A, 28A, 29, 37, 38F, 39B, 40-1, 44

NOTES:
(1) Can be any 1 or combination of the following totalling 10 lbs.
Alpha Terpineol, Anethole, NF, Anise oil, NF, Bay oil, NF Xl, Benzaidehyde, NF Bergamot oil, NF Xl, Bitter almond oil, NF X,
Camphor, USP, Cedar leaf oil, USP XIll, Chlorothymol, NF XII, Cinnamic aldehyde. NF IX, Cinnamon oil, NF, Citronelia oil, natural,
Clove oil, NF, Coal tar, USP, Distilled Lime Oil, Eucalyptol, NF XII., Eucalyptus oil, NF, Eugenol, USP, Guaiacol, NF X, Lavender oil,
NF, Lemon Oil, Menthol, USP, Methyl salicylate, NF, Mustard oil, volatile (allyl isothiocyanate), USP, XII, Peppermint oil,
NF Phenol, USP, Phenyl salicylate (salol), NF Xl, Pine oil, NFXII, Pine needle oil, dwarf, NF, Rosemary oil, NF Xii, Safrol,
Sassafras oil, NF Xl, Spearmint oil, NF, Spearmint oil, terpeneless, Spike lavender oil, natural, Storax, USP, Thyme oil,
NF Xii, Thymol, NF Tolu balsam, USP, Turpentine oil, NF Xl.

If it is shown that none of the above single denaturants or combinations can be used in the manufacture of a particular product, the
user may submit an application to the TTB requesting permission to use another essential oil or substance having denaturing
properties, satisfactory to the TTB. In such case the user shall furnish the TTB with specifications, the name and address of the
manufacturer, assay methods, and an 8-ounce sample of the denaturant for examination.

5
Approved Applications for Specially Denatured Alcohols
Specially Denatured Alcohol Number
Code No. Authorized Application 1 2B 3A 3C 23A 30 35A

011 As a Solvent(s)-CelIulose Coatings

012 S-Synthetic Resin Coatings
013 S-Shellac Coatings
014 S-Natural Resin Coatings
015 Candy Glass
016 S-Other Coatings
021 S-Cellulose Plastics
022 S-Non-cellulose Plastics Inc Resins
031 S-Photographic Film & Emulsions
032 S-Transparent Sheeting
033 S-Explosives
034 S-Cellulose Intermediates and Industrial Collodions
035 S-Soldering Flux
036 S-Adhesives and Binders
041 S-Proprietary Solvents
042 S-Solvents and Thinners
(other than proprietary solvents or special industrial solvents)
043 S-Solvents, special (restricted sale)
051 S-Polishes
052 S-Inks (not including meat-branding inks)
053 S-Stains (wood, etc.)
311 S-Cellulose Compounds (dehydration)
312 S-Sodium Hydrosulfite (dehydration)
315 S-Other Dehydration Products
810 General Laboratory and Experimental Use (own use only)
811 Laboratory Reagents For Sale*
900 Specialized Use (Require Form 5150.19)**
910 Animal Feed Supplement

Notes: Other products or processes may be authorized by the TTB Director under paragraph 21.31
* Formulas 3-A, 3-C and 30 are authorized for general laboratory and mechanical purposes under 27CFR part 20.94 (A)(2). Other
formulas may be authorized for laboratory use in connection with specific product development.
** Persons desiring other formulas for this use should indicate that fact in the space provided for this purpose on Form 5150.19

7
Approved Applications for Specially Denatured Alcohols

Code Authorized Specially Denatured Alcohol Number

No. Applications 1 3A 3C 4 23A 30 38B 38F 39C 40 40A 40B

111 As a Solvent(S)-
Hair and Scalp Preparation
112 S-Bay Rum
113 S-Lotions and Creams
(hand, face, and body)
114 S-Deodorants (body)
121 S-Perfumes and Perfume Tinctures
122 S-Toilet Waters and Colognes
131 S-Dentifrices
132 S-Mouthwashes
141 S-Shampoos
142 S-Soap and Bath Preparations
210 S-External Pharmaceuticals
(not USP or NF)
220 S-Rubbing Alcohol
220 S-Antiseptic & Bathing Solution
(restricted)
230 S-Tinctures of Iodine
241 S-Collodion (USP)
243 S-Liniments (USP or NF)
244 S-Antiseptic Solutions (USP or NF)
249 Miscellaneous External Pharmaceuticals
(USP or NF)
410 S-Disinfectants, lnsecticides, Fungicides
and Other Biocides
420 S-Embalming Fluids & Related Products
430 S-Sterilizing & Preserving Solutions
440 S-Industrial Detergents and Soaps

450 S-Cleaning Solutions

(including household detergents)
460 S-Tobacco Sprays and Flavors
470 S-Theater Sprays, Incense
and Room Deodorants
481 S-Photoengraving and
Rotogravure Dyes and Solutions
482 S-Other Dye Solutions
485 S-Miscellaneous Solutions
485 S-Duplicating Fluids
710 As a Fluid (F)-Scientific Instruments
720 F-Brake Fluids
730 F-Cutting Oils
740 F-Refrigerating Uses
750 F-Other Fluid Uses
760 F-Proprietary Antifreeze

8
Approved Applications for Specially Denatured Alcohols

Specially Denatured Alcohol Number

Code No. Authorized Application 1 2B 3A 3C 23A 30 35A 38B

320 As a Solvent(S)-Petroleum Products

331 S-Processing Pectins
332 S-Processing Other Food Products
341 S-Processing Crude Drugs
342 S-Processing Glandular Products, Vitamins,
Hormones and Yeasts
343 S-Processing Antibiotics & Vaccines
344 S-Processing Medicinal Chemicals
(including alkaloids)
345 S-Processing Blood and Blood Products
349 S-Miscellaneous Drug Processing
(including manufacture of pills)
351 S-Processing Dyes and Intermediates
352 S-Processing Perfume Materials and Fixatives
353 S-Processing Photographic Chemicals
354 S-Processing Rosin
355 S-Processing Rubber (latex)
358 S-Processing Other Chemicals
359 S-Processing Miscellaneous Products
511 As a Raw Material (RM) - Vinegar
512 RMM-Acetic Acid
521 RM-Ethyl Acetate
522 RM-Ethyl Chloride
523 RM-Other Ethyl Esters
524 RM-Sodium Ethylate Anhydrous
530 RM-Ethylamines
540 RM-Dyes and Intermediates
551 RM-Acetaldehyde
552 RM-Other Aldehydes
561 RM-Ethyl Ether
562 RM-Other Ethers
571 RM-Ethylene Dibromide
572 RM-Ethylene Gas
573 RM-Xanthates
574 RM-Fuminate of Mercury,
and other Detonators
575 RM-Drugs and Medicinal Chemicals
576 RM-Organo-Silicone Products
579 RM-Miscellaneous Other Chemicals
580 RM-Synthetic Rubber
590 RM-Synthetic Resins

Note: Other approved formulas with limited usage include 2C, 6B, 12A, 13A, 17, 20, 29 and 32.
Details may be obtained on request.

9
Completely Denatured Ethyl Alcohol
Completely denatured ethyl alcohol is prepared from pure ethyl alcohol according to formulas approved by the TTB, and contained in
Part 21 of Title 27 of the Code of Federal Regulations.
Completely denatured ethyl alcohol or C.D. alcohol, contains a concentration of denaturants that render the alcohol totally unfit for
human consumption. As a result, C.D. alcohol may be used with minimum federal restrictions.

Authorized Composition (gal.) CD-19

Ethyl alcohol 100
Methyl isobutyl ketone 4.0
Kerosene, deodorized kerosene, gasoline, unleaded gasoline, 1.0
rubber hydrocarbon solvent, or heptane
CD-19
Typical Properties 190 pf formula 200 pf. formula
Specific gravity @ 60/60 deg F (air) 0.8134 0. 7931
Pounds per gallon @ 60 deg F 6.774 6.605
Ethyl alcohol content Absolute basis, % vol. 90.5 95.2
Apparent proof 190 199.7

Proprietary Solvents (27 CFR 20.113)

Proprietary Solvents are ethyl alcohol formulations approved by the TTB. Specially Denatured Alcohol No. 1 is used in the preparation
of these proprietary solvents which possess excellent solvent characteristics and hence find use in a variety of solvent applications.
Among the many uses for Proprietary Solvents is that of a latent solvent for use with nitrocellulose resins. When incorporated into
solvent systems containing active solvents such as acetone, methyl ethyl ketone, or methyl isobutyl ketone, targeted performance
properties are achieved at minimum costs.
The same result can be expected when Proprietary Solvents are used in applications involving other cellulosic resins. Perhaps the
broadest use for them is as a thinner for shellac. Proprietary Solvents work well when used to prepare spirit varnishes, and other
coatings and inks, adhesives, ink and spot removers.

Authorized Composition (gal.) PF-1-190 PF-1-200 PF-111-190 PF-111-200

(PM 41) (PM 100) (PM 3224) (PM 509)
TTB Formula (1) 190 pf. 200 pf. 190 pf. 200 pf.
SDA No. 1,190 pf. (2) 100 100
SDA No. 1,200 pf. (2) 100 100
Ethyl acetate (85-88%) 5 5 1 1
Gasoline or rubber hydrocarbon solvent 1 1 1 1
Methyl lsobutyl ketone 1 1

Typical Properties
Specific gravity, 60/60 deg F (Air) 0.8172 0.7989 0.81 0.7953
Pounds per gallon @ 60 deg F 6.806 6.652 6.786 6.622
Color, Pt-Co. 5 5 5 5
Acidity, calc. as acetic acid, % wt. 0.0015 0.0015 0.0015 0.0015
Distillation range, deg C 74-79 75-79 73-79 75-79
Non-volatile matter, g/100 mil 0.001 0.001 0.001 0.001
Apparent proof 189.1 197.8 190.3 199.2

NOTE:
(1) The following proprietary formulas are also authorized by the Federal Government but find little commercial use.
IV V
Ethyl alcohol 100 gals. 100 gals.
Gasoline or Rubber H.C. Sol 1 gal. 1 gal.
Methyl isobutyl ketone 1 gal. 1 gal.
Tertiary butyl alcohol 2 gal
Secondary butyl alcohol 2 gal
NOTE:
(2) Unless otherwise specifically requested, Proprietary Solvents are prepared with SDA No. 1 Formula containing 4 gals. methyl alcohol
and 1 gal. of methy isobutyl ketone in 100 gallons of pure ethyl alcohol.

10
Special Industrial Solvents (27 CFR 20.112)
Special Industrial Solvents are a series of modified ethyl alcohol solvents based on Formula SDA 3A. They are available in the range of
compositions shown in the following tables which list the typical physical properties of each formula. Since these Special Industrial
Solvents are offered in a variety of compositions and do not contain hydrocarbons, they can be used in many applications where their
effect on rubber is important, such as the printing industry where they contact rubber rolls or plates.

Special Industrial Solvents are a major component in the formulation of flexographic and other printing inks. These solvents are also
used for cleanup and in other operations in printing plants.

Special Industrial Solvents are also used in coatings, particularly those using alcohol soluble resins, such as shellac in photographic film
processing, and as a latex coagulant.

Authorized SIS-A1-190 SIS-A2-190 SIS-B1-190 SIS-C1-190 SIS-D1-190 SIS-D2-190

Composition (gal.) PM-4081 PM-4079 PM-4157 PM-4085 PM-4080 PM-4078
(A-2) (A-4) (B-2) (C-2) (D-2) (D-4)

SDA-3A (1) (190 proof formula) 100 100 100 100 100 100
lsopropyl alcohol (anhyd.) 10 5 15
Methyl alcohol 10 5 15
Ethyl acetate (85%) 5
Methyl isobutyl ketone 1 1 1 1 1 1
Typical Properties
Pounds per gallon @ 60 deg F 6.676 6.769 6.768 6.814 6.757 6.761
Specific gravity, 60/60 deg F (Air) 0.8124 0.8128 0.8127 0.8184 0.8113 0.8120
Distillation range, deg C 76-80 74-80 75-80 75-80 76-81 74-80
Acidity, calc. as acetic acid, % wt. 0.0015 0.0015 0.0015 0.0015 0.0015 0.0015
Non-volatile matter, g/100 mi. 0.001 0.001 0.001 0.001 0.001 0.001
Color, Pt-Co. 5 5 5 5 5 5
NOTES:
(1) 100 gallons of 190 proof ethyl alcohol denatured with 5 gals. methyl alcohol.

Authorized SIS-AI-200 SIS-A2-200 SIS-BI-200 SIS-CI-200 SIS-DI-200 SIS-D2-200

Composition (gal.) PM-4082 PM-4083 PM-4135 PM-4084 PM-4176 PM-4217
(A-2) (A-4) (B-2) (C-2) (D-2) (D-4)

SDA-3A (1) (200 proof formula) 100 100 100 100 100 100
lsopropyl alcohol (anhyd.) 10 5 15
Methyl alcohol 10 5 15
Ethyl acetate (85%) 5
Methyl isobutyl ketone 1 1 1 1 1 1

Typical Properties
Pounds per gallon @ 60 deg F 6.608 6.613 6.610 6.654 6.609 6.612
Specific gravity, 60160 deg F (Air) 0.7936 0.7942 0.7939 0.7991 0.7936 0.7941
Distillation range, deg C 76-81 74-81 75-80 75-80 76-81 73-80
Acidity, calc. as acetic acid, % wt. 0.0015 0.0015 0.0015 0.0015 0.0015 0.0015
Non-volatile matter, g/100 mi. 0.001 0.001 0.001 0.001 0.001 0.001
Color, Pt-Co. 5 5 5 5 5 5
NOTES:
(1) 100 gallons of 200 proof ethyl alcohol denatured with 5 gals. methyl alcohol.

11
Ink Solvents
Ink Solvents are a series of special industrial blends of denatured alcohol designed specifically for the ink and printing industry.

Authorized PS-612-190 PS-612-200 PS-642-200 PS-663-200 PS-672-200 SIS-D4-200

Composition (gal.) PM 6127 PM 6129 PM 6118 PM 6193 PM 6264 PM 6288
190 pf. 200 pf. 200 pf. 200 pf. 200 pf. 200 pf.
SDA-3A (190 pf.) 85
SDA-3A (200 pf.) 85 89
SDA-3C (200 pf.) 89 95 90
Methyl Alcohol 14 14 10
lsopropanol 10 9
n-Propyl Acetate 1 1 1 1 5
MIBK 1
Resultant Volume 100 100 100 100 100 100

TTB FORMULA CROSS-REFERENCES

Special Industrial Solvents FORMER TRADE NAMES
TTB FORMULA PRIDE Shell UCC/DOW Lyondell/Basell SASOL
(Equistar)

A (SDA-1) 190 PR. SIS-AI-2-190 A-1-190 PM 1473 Filmex 1 SIS-AI-2-190

200 PR SIS-AI-2-200 A-1-200 PM 1474 Filmex 1 anhyd. SIS-AI-2-200
A (SDA-3A) 190 PR SIS-AI-190 A-2-190 PM 4081 Filmex A-1 SIS-AI-190
200 PR SIS-AI-200 A-2-200 PM 4082 Filmex A-1 anhyd. SIS-AI-200
A (SDA-3A) 190 PR SIS-A2-190 A-4-190 PM 4079 Filmex A-2 SIS-A2-190
200 PR SIS-A2-200 A-4-200 PM 4083 Filmex A-2 anhyd. SIS-A2-200
B (SDA-3A) 190 PR SIS-BI-190 B-2-190 PM 4157 Filmex B SIS-BI-190
200 PR SIS-B1-200 B-2-200 PM 4135 Filmex B anhyd. SIS-B1-200
C (SDA-3A) 190 PR SIS-CI-190 C-2-190 PM 4085 Filmex C SIS-CI-190
200 PR SIS-CI-200 C-2-200 PM 4086 Filmex C anhyd. SIS-CI-200
D (SDA-3A) 190 PR SIS-DI-190 D-2-190 PM 4080 Filmex D-1 SIS-DI-190
200 PR SIS-DI-200 D-2-200 PM 4176 Filmex D SIS-DI-200
D (SDA-3A) 190 PR SIS-D2-190 D-4-190 PM 4078 Filmex D-2 SIS-D2-190
200 PR SIS-D2-200 D-4-200 PM 4217 Filmex D-2 SIS-D2-200
PROPRIETARY SOLVENTS

1 190 PR PF-1-190 B-190 PM 41 Prop. Sol. 1-1 F-1-190

200 PR PF-1-200 B-200 PM 100 Prop. Sol. 1-1 anhyd. F-1-200
111 190 PR 111-190 Prop. PM 3224 Prop. Sol. 111-1 F-3-190
Solvent 190
200 PR. 111-200 Prop. PM 509 Prop. Sol. 111-1 anhyd. F-3-200
Solvent 200

12
Storage & Handling of Ethyl Alcohol

General
Storage rooms or tanks for tax-free pure ethyl alcohol and specially denatured alcohol must meet the requirements of the TTB.

The facilities must also conform to local and state fire and safety regulations. It is advisable to follow the safe practices outlined in the
National Fire Protection Association (NFPA) No. 30, "Flammable and Combustible Liquids Code" and No. 77, "Static Electricity".
Denatured alcohols intended for drug or food use should be stored, processed or handled in stainless steel or nickel alloy equipment,
in order to avoid possible odor, taste or other contamination problems.

If the storage tank is located in an area containing appreciable quantities of atmospheric contaminants, a nitrogen blanket in the vapor
space of the tank is suggested to avoid absorption into and imparting of objectionable odor to the alcohol. A nitrogen blanket also will
prevent absorption of atmospheric moisture by anhydrous products.

It is also suggested that a dessicant drier be mounted in the tank vent to further help prevent absorption of atmospheric moisture in
anhydrous alcohol.

The PRIDE staff would be pleased to recommend an engineer to assist in the design of handling and storage facilities.

Material Compatibility
Pure ethyl alcohol is considered one of the liquids least corrosive to most common construction metals at temperatures up to its boiling
point. However, it can become corrosive if it becomes contaminated. Galvanic corrosion can occur between dissimilar metals in aqueous
solutions ofethyl alcohol at elevated temperatures.

Many of the specially denatured alcohol formulas (those denatured with other alcohols and solvents) are considered non-corrosive.
These are SDA Nos. 1, 2B, 3A, 3B, 12A, 13A, 19, 23A, 23H, 28A, 30, 32, 35, 35A, 39B, 39C and 44. Proprietary Solvents are also
non-corrosive. For these formultions, steel and iron are normally satisfactory construction materials.

To avoid rust formation, steel tanks should be lined with a baked phenolic or a sprayed zinc silicate coating, and other equipment
should be constructed of bronze, or galvanized iron as permitted by the denaturant being used. For maximum purity of product, the
300 series stainless steels or the nickel alloys are recommended.

Aluminum should be avoided in equipment intended for handling anhydrous ethyl alcohol. Aluminum will react with extremely dry
alcohols to form a group of highly reactive compounds called alkoxides. The reaction between the alcohol and aluminum may start
after extended contact at ordinary temperatures; however, the reaction can occur rapidly if the system is subjected to an elevated
temperature. Additions of water to anhydrous alcohol makes initiation less likely.

Tanks
Where permitted by local regulations and by non-hazardous surroundings, vertical, above-ground tanks are the least expensive to
buy and the easiest to maintain. They also can be more accurately calibrated and gauged than horizontal tanks. However, underground
tanks afford maximum fire protection. The exterior of underground steel tanks should be coated and cathodically protected against
corrosion. Secondary Containment must also be provided. Where flooding conditions exist or in swampy areas, underground tanks
must be suitably anchored to prevent possible flotation.

It is recommended that welded and flanged connections be used at least in the liquid zone of the tank in order to avoid the possibility
of leakage at threaded joints. In order to secure maximum cleanliness, the tanks should be fabricated either by butt welding or by seal
welding the interior seams to eliminate dirt collecting pockets.

The liquid fill lines to the tanks should come within a few inches of the
bottom of the tanks in order to prevent a possible static electrical spark forming in the vapor space due to falling liquid and eliminate
unnecessary generation of vapors. All alcohol storage tanks should be electrically bonded and grounded to prevent the accumulation of
static electricity.

Where subject to TTB regulations, tanks should be properly calibrated after installation and equipped with an accurate liquid level
gauging device. Provisions should be made to obtain an average temperature of 60F in the tanks in order to correctly measure the
volume.
Metals Recommended for use in Ethyl Alcohol Solvents

TYPE OF CONSTRUCTION TANKS PIPING PUMPS,VALVES & FILTERS METERS

FITTINGS
Standard (Economical)* Steel Steel Nodular Iron Galvanized Steel Bronze or
or Steel or Nickel Plated Aluminum**
Bronze
Corrosion Resistant Steel (Phenolic Galvanized Bronze or Galvanized Steel Bronze or
(Better Product Protection) or Zinc Silicate Steel or Stainless Steel or Nickel Plated Aluminum**
Lining) Aluminum** Bronze
or Aluminum**

*NOTE:* If a filter is to be used in this least critical of the services listed, probably a higher quality material than plain steel should be
used for the piping and equipment downstream of the filter.
** NOTE: Use aluminum only with 190 proof ethyl alcohol and only at temperatures up to 120F.

The following non-metals may be used in ethyl Glass, ceramic, carbon and graphite.
alcohol service - the choice being dictated by the Polyethylene, polypropylene, TFE, polyvinyl chloride.
denaturants, such as ketones or other solvents,
which may be present in the alcohol: Natural and butyl rubbers, silicones,
ethylene-propylene, elastomer and neoprene

Guide for Storage Container Materials for Some Denatured Alcohols

DENATURANT RECOMMENDATIONS

Acidic Denaturants Alcohols containing acidic denaturants should be stored in

Boric Acid suitably resistant materials. Stainless steel, or baked phenolic
Phenol lined steel tanks normally are used.
Vinegar
Alkaline Denaturants Copper and copper alloys should be avoided for alkaline
Aqueous Ammonia denatured alcohol service. Aluminum and zinc also may be
Caustic Soda adversely affected. Iron, steel, and stainless steel are the usual
materials of construction. Baked epoxy-phenolic lined steel tanks
also may be used if desired.
Other Denaturants Alcohols containing these denaturants also should be preferably
Formaldehyde stored in corrosion resistant materials. Alcohols containing
Iodine denaturants other than those listed also may need special
Mercuric Iodide construction materials. Further, critical end uses may require
Potassium Iodide specialized construction materials to maintain quality.
Quinine Compatiblities should be investigated for unknown cases.
Sodium Iodide
Storage & Handling of Ethyl Alcohol

Pipes & Fittings

The selection of materials for pipe and fittings was covered in an earlier section. Steel pipe and iron or bronze ball valves with Teflon
seats are frequently used. Block valves on aboveground tanks, however, should be either steel or nodular iron with metal internal parts,
for protection in case of fire. Welded and flanged piping connections are recommended for protection against leakage.

Threaded connections, where used, should be sealed with Teflon and or putty thread tape. Seal welding, although not recommended at
elevated temperatures, may be used to seal threaded connections on lines operating at ambient temperatures.

Pumps
It is preferable to use centrifugal pumps with mechanical seals for handling alcohols where the available net positive suction head is
sufficiently high. If this is insufficient, self-priming centrifugals or positive displacement pumps may be used. A positive displacement
pump must be provided with a relief valve to relieve possible excessive pressure caused by inadvertent closure of the discharge valve.
Alcohol being a flammable liquid requires that all motors and controls meet the National Electrical Code requirements for Class 1,
Group D locations.

Filters and Meters

Material recommendations for filter bodies are given earlier. Disposable filter packs of Orion, cotton and viscose are suitable as are
reusable ceramic cartridges. Positive displacement meters constructed of the materials indicated earlier are suitable for alcohol service.

Gaskets and Packings

TFE envelope type gaskets are the preferred gasket material, although other common materials are satisfactory. Packings may be of
standard materials.

Hoses
Hose linings of stainless steel, polyethylene, butyl rubber, or TFE have given good service for alcohols.

Lubricants
Since ethyl alcohol is an excellent solvent, specialized lubricants such as fluorinated hydrocarbons (TFE), silicones, molybdenum
disulfide, and graphite-based products may be employed where lubricated parts are in direct contact with the liquid ethyl alcohol.
Petroleum-based lubricants should not be used where thev may contact ethyl alcohol.

Electrical Equipment
All electrical installations should conform to the provisions in the latest edition of the National Electrical Code and an electrical area
classification drawing should be made. Electrical equipment enclosures should be NEMA 3, 4, or 1, as applicable except for those in-
stalled in classified areas, which should be NEMA 4X when available or NEMA 7 with drains. Every effort should be made to minimize
the exposure to or the accumulation of moisture in electrical equipment enclosures.

All new facilities should use high pressure sodium light fixtures. Any additions to existing lighting systems should be the same as the
existing systems; all motors should be the high efficiency type and all electrical equipment, motors, tanks, piping and other fixed equip-
ment should be permanently grounded and bonded. Temporary ground connections between the piping and any movable container
being loaded or unloaded should be made prior to, and remain during, the transfer operation.

Hazards

Health
Liquid ethyl alcohol is non-irritating to the skin, but continuous daily contact with this material may produce dehydration and possibly
cracking of the skin. The liquid is irritating to the eyes.

Denaturants, which are characterized by objectionable odor and taste, are selected and added to ethyl alcohol for the purpose of
rendering it unfit for human consumption. Ingestion of any denatured material exposes the drinker to the possibilities of severe gastric
distress, brain and nerve damage, or possibly even death.

Fire and Explosion

Ethyl alcohol is a volatile and flammable liquid. Flash points of alcohol-water mixtures are given in the section on properties. The
vapors also form explosive mixtures in the air-the lower explosive limit for this material is approximately 4.3% while the upper limit
is approximately 19.0% ethyl alcohol.

In view of this, all ignition sources must be avoided when handling this solvent.

For more information about the hazards of ethyl alcohol, consult the Material Safety Data Sheet.
Summary

Ethyl alcohol bulk storage installations should be well designed All Spills should be promptly flushed with water, within
by competent engineers. containment, to prevent flammable conditions.

Compliance with applicable local or state regulations is required. Protection from spark ignition due to static electricity or stray
In addition to such regulations, compliance with the safety data in currents during unloading or transfer operations should be
the latest editions of the National Fire Protection Association avoided by grounding the equipment and bonding the piping from
Booklets* No. 30, "Flammable and Combustible Liquids Code" the container being unloaded to the container being filled. This
and No. 77, "Static Electricity", is recommended. should be done before the containers are opened.

Enclosed equipment is preferable for ethyl alcohol processing, Similarly, steam or air hoses should be bonded to the tank prior
but where open containers are necessary, mechanical ventilation to a purging operation.
should be provided.
All tools used around open containers should be spark- resistant.
Adequate curbs should be installed to contain spillage.
Also, since grounding does not rule out the possibility that
Water should be readily available for flushing spillage. sparking can occur on the liquid surface in the container being
filled, loading lines or spouts should be extended to the bottom of
An automatic sprinkler system and/or other adequate fire this container to minimize splash and spray, thus reducing the
protection devices should be provided chance of static generation.

Electrical equipment should be explosion proof; Class 1, Tank car or tank truck unloading or other transfer operations
Group D, Division I or 2 construction in accordance with the should be done, preferably, with a pump. Air pressure should
National Electrical Code (N.F.P.A. No. 70). Adequate protection never be used for unloading or transferring of a flammable liquid.
from static electricity should be provided. Shipping drums should be emptied either by gravity flow or by
pump, and never by pressure under any circumstances.
Oxidizing materials should not be stored near ethyl alcohol.
Tank cars are usually unloaded through the bottom outlet except
Aluminum construction is not recommended and should be in those states that require top unloading.
avoided where storing or handling anhydrous alcohol.
Tanks, equipment, piping, etc., should be drained and thor-
An effective employee education on the safe handling of ethyl oughly cleaned with water and/or steam before being repaired.
alcohol should be provided, and appropriately supervised.
Waste mixtures containing flammable amounts of ethyl alcohol
Excessive or prolonged breathing of the vapor should be avoided. should not be permitted to enter drains or sewers where there
may be danger of ignition.

Applicable Code of Federal Regulations (CFR)

21 CFR Title

172.340 Fish protein isolate

172.560 Modified hop extract . I I
175.105 Adhesives
175.300 Resinous and polymeric coatings
175.380 Xylene-formaldehyde resins condensed with 4, 4' isopropylidenediphenol epichlorohydrin epoxy resins
175.390 Zinc-silicon dioxide matrix coatings
176.170 Components of paper and paperboard in contact with aqueous and fatty foods
176.180 Component of paper and paperboard in contact with dry food
176.200 Defoaming agents used in coatings
176.210 Defoaming agents used in the manufacture of paper and paperboard
176.1200 Cellophane
176.1210 Closures with sealing gaskets for food containers
176.1440 4.4 ' isopropylidenediphenol epichlorohydrin resins minimum molecular weight10,000
176.1010 Sanitizing solutions
182.99 Adjuvants for pesticide chemicals
184.1 Substances added directly to human food affirmed as generally recognized as safe (GRAS)
582.99 Adjuvants for pesticide chemicals
The Health, Safety and Regulatory Aspects of Ethyl Alcohol and its Formulations

Health
Denatured ethyl alcohol, commonly referred to as denatured alcohol, contains denaturants selected for their objectionable taste and
odor to discourage ingestion. It is important to understand that the ingestion of denatured alcohol may be hazardous due to the
potential toxicity of the denaturants.

Industrial exposure to undenatured ethyl alcohol has not posed severe health problems. Eye irritation from liquid contact may occur
and can range from mild to severe depending on concentration of the alcohol and duration of contact.

Skin contact by the liquid is practically non-irritating except in the circumstance where evaporation is Prevented, thus prolonging
contact with the liquid. Such prolonged or repeated contact may result in defatting and drying of the skin resulting in irritation or even
dermatitis. Absorption through the skin is minimal to nonexistent.

Inhalation of low concentrations of ethyl alcohol vapor is not irritating, but at higher concentrations, irritation to the mucous
membranes of eyes, nose, throat and respiratory tract may occur.

Safety and Industrial Hygiene

Occupational Exposure Limits: The standard has been set by the Occupational Safety and Health Administration as the Permissible
Exposure Limit/Time Weighted Average or (OSHA-PEL/TWA). The OSHA-PEL/ TWA is established at 1000 parts per million (ppm)
for an 8-hour workday.

The American Conference of Governmental Industrial Hygienists Threshold Limit Value/Time Weighted Average ACGIHTLV/TWA) is
also established at 1000 ppm for an 8 hour workday.

Regulatory
The Alcohol and Tobacco Tax and Trade Bureau (TTB) (27 CFR): The TTB regulates the use of ethyl alcohol in industrial situations
under 27 CFR Parts 20, 21 and 22. The various denatured alcohol formulations are derived from the TTB provisions in Part 2 1.

The Food and Drug Administration (FDA) (21 CFR): Pure ethyl alcohol is acceptable in several applications regulated by the FDA.
The table on the previous page summarizes the applicable Code of Federal Regulations (CFR).

In communications with industry, the FDA has affirmed ethyl alcohol as being prior sanctioned for use in flavoring. Also, the Flavor and
Extract Manufacturer's Association has recognized it as safe.

Additionally, language in many sections within 21 CFR allows the use of cross referencing of chemicals that are not specifically listed in
that section, but have utility for the desired end use. If coverage under a section not listed above is desired, that section should be exam-
ined for language that allows cross referencing.

Environmental Protection Agency (EPA) (40 CFR) Federal Insecticide, Fungicide and Rodenticide Act (FIFR): Ethyl alcohol is exempt
from the requirements of a tolerance when used as a solvent or co-solvent in pesticide formulations (40 CFR 180.1001(c) and (e).

Resource Conservation and Recovery Act (RCRA): Although not specifically listed as a hazardous waste, ethyl alcohol has a low flash
point (56F -TCC) which gives it the "Characteristic of Ignitability" (i.e., an FP < 140F) (40 CFR 2 61.2 1). Thus, if discarded as is, it
would be an ignitable hazardous waste, hazardous waste number DOOI. Refer to the latest EPA or state regulations regarding proper
disposal.

Comprehensive Environmental Response Compensation and

Liability Act (CERCLA): Under CERCLA ("Superfund"), releases of "reportable quantities" of hazardous substances to air, land or water
may be reportable to the National Response Center (800-424-8802). Commercial grade (i.e., undenatured) ethyl alcohol is not a listed
hazardous substance and therefore, not reportable under CERCLA. Releases of 100 lbs. or more of waste ethyl alcohol, intended to be
discarded or recycled, are reportable as unlisted hazardous substances based on the characteristic of ignitability.

Clean Air Act (CAA): Ethyl alcohol is a volatile organic liquid (VOL) as defined in the CAA. Storage of VOUs may be regulated under
state implementation plans designed to meet the Ozone National Ambient Air Quality Standard. Individual state air regulations should
be reviewed for specific storage and handling requirements.

Clean Water Act (CWA): The CWA prohibits the discharge of any pollutant to surface waters and, in some cases, to ground water unless
permitted under the National Pollution Discharge Elimination System (NPDES) Program. Ethyl alcohol will increase the biochemical
oxygen demand (BED) of an effluent stream and may require permission to be discharged.

Toxic Substances Control Act (TSCA): Ethyl alcohol was reported on the initial TSCA Inventory of Chemical Substances (CAS Number
64-17-5). It also is listed in the European and Australian Core Inventories (same CAS Number).
Department of Transportation (DOT) (49 CFR): Ethyl alcohol's 56F flash point translates to a DOT classification of "Flammable
Liquid". The DOT Proper Shipping Name is "Ethyl Alcohol" and the Identification Number is UN1170. Packaging exceptions are found
under 49 CFR 173.118 and specific requirements under 173.125. For Specially and Completely Denatured Alcohol formulations, the DOT
classification remains "Flammable Liquid" but the DOT Proper Shipping Name is "Denatured Alcohol', and the ID Number is NA 1986.
Denaturants in some of these products may be present in large enough quantity to require additional specific information on the
shipping paper as described in 172.203 (c).

Occupational Safety and Health Administration (OSHA) (29 CFR): PRIDEs Material SafetyData Sheet(s) (MSDS) for ethyl alcohol and
all its solutions are in compliance with the OSHA Hazard Communication Standard (29 CFR 1910.1200). The same format is followed
for Special Industrial, Specially Denatured and Completely Denatured product lines. MSDS's are available from PRIDE through our
Customer Service Department.

Government Regulations

PROPRIETARY SOLVENTS
Proprietary Solvents are prepared with specially denatured alcohol Formula No. 1 or 3A or 3C according to the general use formulas
approved by the TTB in paragraph 20,113 part 20 CFR, Title 27. The compositions of Proprietary Solvents are presented on page 9. No
permits or bonds are required for their use.

Special Industrial Solvents

Special Industrial Solvents, are manufactured with specially denatured alcohol Formula No. 1, 3A or 3C according to the general use
formulas approved by the TTB in paragraph 20.112 part 20, CFR, Title 27. The compositions and typical properties of Industrial Sol-
vents are presented in the "Physical & Chemical Properties" section of this brochure. No permits or bonds are required for their use.

Specially Denatured Alcohol

The varied types of denaturants used in preparing specially denatured alcohol allow the use of this type of denatured alcohol in a greater
number of end uses than is possible with completely denatured alcohol. The formulas for and uses of the various specially denatured
alcohols are very closely controlled.

Permits are required for the purchase and use of specially denatured alcohols. Procedures for procuring and using specially denatured
alcohol are contained in part 20, Title 27, CFR. Essential points of the procedure to be followed by most users of specially denatured
alcohol are outlined below.

Permits for Use and Withdrawal of Specially Denatured Alcohol

(Par 20.41-42) Anyone desiring to use and procure specially denatured alcohol should do the following:

File an application on Form 5150.22 to obtain a permit. (Form 5150.9) Form 5150.22 includes information relating to user's location,
officers intended use, etc. See paragraph 20.42 in Title 27 of CFR for additional detail.

When the user desires to procure specially denatured alcohol, he shall forward the industrial alcohol user permit, Form 5150.9, to the
distilled spirits plant or dealer from whom he will procure the alcohol. A permitee may make photocopies of its permit Form 5150.9 (Par
20.54). Each copy must be signed, dated and contain the word "COPY" across the face. This copy is suitable for showing any supplier
that you are eligible to withdraw specially denatured alcohol. There is no longer a limitation on monthly withdrawals or on the amount
authorized to be on hand or in-transit at any one time. The only remaining quantity limitation is on total annual withdrawals. Permits
are continuous and continue automatically from year to year (Par 20.49).

Customers are required to confirm validity of SDA permits when placing subsequent orders (part 20.161.C2)

Records (Subpart P, Chapter 20, Title 27 CFR)-Each user shall maintain separate records for each different formula of specially dena-
tured alcohol. Each user shall perform for the TTB a balanced accounting for each formula. The user shall submit this accounting to the
TTB upon request by the regional director (Compliance). Specific record requirements are explained as below.
Receipt (Par 20.163)
Used (Par 20.192)
Losses (Par 20.202.203)

Each article made with specially denatured spirits shall be made in accordance with an approved formula, Form 5150.19 or an approved
general use formula prescribed in paragraphs 20.111-124. The procedure for obtaining approval of a formula is detailed in paragraph
20.91-194, CFR.

Samples (Par 20.251-253) -Applicants and prospective applicants for permits to use SDA and users may procure samples of such spirits
for experimental purposes or for use in the preparation of samples of finished products. Samples of 5 gallons or less may be procured
without permit. Applications for withdrawal of SDA in excess of 5 gallons shall be made to the regional director on company letterhead
explaining why the requested quantity is necessary. If approved, the letterhead application is sufficient for submittal to the distilled
spirits plant for the larger sample.
Completely Denatured Alcohol (Par 20.141) - Formulas for completely denatured alcohol are found on page 10 in this brochure. If the
formula places no restriction on use as prescribed in Par 21 of the CFR, the completely denatured alcohol may be sold or used for any
lawful purpose. Persons distributing and using (but not recovering for reuse) completely denatured alcohol are not required to obtain a
permit or to file a bond.

Records (Par 20.261) -When requested by the TTB, any person who receives, packages, stores, disposes of, or uses completely, dena-
tured alcohol shall keep records of all transactions in completely denatured alcohol which will enable TTB officers to verify and trace re-
ceipt, packaging, storage, usage, and disposal of the spirits, and to determine whether there has been compliance with law and
regulations. However, on sales in quantities of less than 5 gallons, only the total quantity disposed of daily needs to be recorded.

Receipt (Par 20.143) -Unless completely denatured alcohol received in bulk conveyances or by pipeline is to be used immediately, it
should be deposited in storage tanks, stored in the tank cars or tank trucks in which received, or drawn into packages which shall be
marked or labeled as required by this subpart.

Marking Packages (Par 20.146) -All packages of completely denatured alcohol having a capacity in excess of I gallon shall have marked
or labeled on the container the name and address of the person filling the container, the contents in gallons, the words "COMPLETELY
DENATUREDALCOHOL, and the formula number. Packages of 5 gallons or less shall bear labels as required by Paragraph 20.147.

5 Gallons or Less Capacity (Par 20.147) -Packages of CDA having a capacity of five gallons or less sold or offered for sale by a distributor
shall be labeled to show in plain legible letters the words "COMPLETELY DENATURED ALCOHOL, and the statement "CAUTION -
CONTAINS POISONOUS INGREDIENTS".

The name and address of the distributor filling the package shall be shown on each label, unless otherwise shown on the package.

Pure Ethyl Alcohol

Pure ethyl alcohol can be purchased for industrial use by paying the tax imposed by the Federal Government on pure ethyl alcohol. The
current rate of tax is $13.50 per proof gallon, which is, in terms of wine gallons, $27.00 per gallon at 200 proof or $25.65 per gallon at
190 proof. Depending upon the status of the user, he may be required to:

Pay full tax (i.e., purchase "tax paid" industrial alcohol).

Pay part of the tax (i.e., obtain a partial refund or "drawback").
Pay no tax (i.e., purchase "tax free" industrial alcohol).

Tax Paid Industrial Ethyl Alcohol

Tax paid industrial alcohol is pure ethyl alcohol that has been released from Federal bond by payment of the Federal Tax at the rates in-
dicated above. By paying this tax, pure alcohol may be purchased for non-beverage use by manufacturers and by others without a fed-
eral permit or bond. It is important to be aware, however, that most states have special regulations pertaining to the purchase and use of
pure alcohol which must be observed. All orders for tax-paid pure ethyl alcohol must be accompanied by:

payment for the amount of Federal Tax and...

carry a statement that the alcohol is for industrial use (as defined below) only.

Industrial use, defined by the Federal Alcohol Administration is: The use of distilled spirits or wine for experimental purposes and in
the manufacture of (a) medicinal, pharmaceutical, or antiseptic products, including prescriptions compounded by retail druggists; (b)
toilet preparations; (c) flavoring extracts, syrup, or food products; or (d) scientific, chemical, mechanical, or industrial products, pro-
vided such products are unfit for beverage use, is regarded as "industrial" and will be excluded for any application of the term "non in-
dustrial use." (Par 1.60-1.62)

Drawback on Tax-Paid Industrial Ethyl Alcohol

Manufacturers who use tax-paid alcohol in the manufacture or production of medicines, medicinal preparations, food products, flavors,
or flavoring extracts, which are unfit for beverage purposes are allowed a drawback of internal revenue tax on the distilled spirits used.

The rate of Federal Tax and the rate of drawback is detailed in Part 17, 27CFR and are subject to change by Congress. The procedures for
obtaining drawback on Tax-Paid ethyl alcohol are contained in part 17, Title 27 CFR and are briefly summarized below.

File Form 5154.1, "Formula and Process for Non- Beverage Product" with the director, TTB for approval of formula and process.
Drawback cannot be obtained without approval of formula and process. (Par 17.131-17.133)

Users of non beverage products are required to register with TTB, upon filing their first draw back claim.

File Form SS-4, application for employer identification number, with district director of any internal revenue district in which the tax-
payer operates a business subject to special tax. The district director will assign an employer identification number which is required on
Form 5630.5
File Form 5630.5 "Special Tax Return" to the district director of TTB.
To file claim for drawback, execute Form 5620.8, "Claim" and send with supporting data to TTB. This claim pertains only to alcohol
used during any one quarter of the year, and only one claim may be filed for one quarter.

Claims must be filed within three months of the quarter during which the alcohol was used. Claims may be filed monthly by special
permission. (Par 17.141-17.135

Records - Every person intending to claim drawback must keep current and complete records of the data required. Such records shall be
retained by the manufacturer for a period of not less than 3 years. (Par 17.161-17.171). All other requirements of Part 17, Title 27 CFR
should be complied with.

Tax-Free Industrial Ethyl Alcohol - Under part 22, subpart G, Title 27 CFR are contained the regulations pertaining to the distribution
and use of tax-free ethyl alcohol. The regulations state that pure industrial alcohol may he withdrawn from the bonded premises of a
distilled spirits plant, free of tax, by and for use of:
certain educational institutions, scientific universities and colleges
of learning

any laboratory exclusively in scientific research hospitals, blood banks and sanitariums pathological laboratories clinics operated for
charity and not for profit

United States or any governmental agency thereof, any State, any

political subdivision of a State, or the District of Columbia

Prohibited Uses - Under no circumstances may tax-free alcohol be used for beverage purposes, or in any food products, or in any use in
preparing beverage or food products (Part 22.102 )

Tax Free Industrial Ethyl Alcohol - Permit requirements to use and procure tax free alcohol shall file an application on Form 5150.22 for
and obtain a permit Form 5150.9. Each person who intends to withdraw more than 1500 proof gallons of tax free alcohol per annum
shall file a bond, Form 5150.25 before issuance of the permit. See Paragraph 22.41-22.71 on Title 27, CFR.

Withdrawals Under Permit (22.111) When the permittee desires to procure tax free alcohol, he shall forward the original permit or a
copy (Form 5150.9) to the proprietor of the distilled spirits plant from whom he will procure such alcohol. Shipments shall not be made
by the proprietor of a distilled spirits plant until he is in possession of a valid withdrawal permit.When the user desires to procure tax
free ethyl alcohol, he shall forward the tax free permit (form 5150.9). Each copy must be signed, dated and contain the word COPY
across the face. This copy is suitable for showing any supplier that you are eligible to withdraw tax free ethyl alcohol. There are quantitiy
limitations on total annual withdrawals. Permits are continuous and continue automatically from year to year (Part 22.111). Customers
are required to confirm validity of tax free permits when placing subsequent orders (Parat 22.111.C2).

Receipt and Storage of Tax-Free Alcohol (Par 22. 113) RECEIPT -

On receipt of tax-free alcohol by the permittee, he shall ascertain and account for any loss in transit, or on the premises. Semi-annual
inventory is required by Par 22. 162 and losses should be reported at that time.

Storage - A tax-free alcohol user shall have premises suitable for the
business being conducted and adequate for the protection of the revenue. All storage facilities must be equipped for locking.
Records - (Par 22. 161-. 165)-Persons holding a permit to use tax-free alcohol shall keep records in sufficient detail to enable any inter-
nal revenue officer to verify all transactions in tax-free alcohol and to ascertain whether there has been compliance with law and regula-
tions.

All other requirements pertaining to tax-free industrial ethyl alcohol contained in Part 22, Title 27 CFR should be complied with.
A Glossary of Useful Terms

Absolute Ethyl Alcohol - Dehydrated ethyl alcohol containing not Drawback -A refund of tax on tax-paid alcohol when it is used to
less than 99.5% by volume of ethyl alcohol as determined by spe- produce approved products not fit as a beverage.
cific gravity.
Proof -The ethyl alcohol content of a liquid at 60oF (15.56oC)
Actual Proof -See "Proof". stated as twice (2 x ) the percent of ethyl alcohol by volume.

Alcohol - Those spirits known as ethyl alcohol (EA), ethanol, or Proof Gallon -A gallon at 60oF which contains 50% by volume of
spirits of wine, from whatever source or by whatever process pro- ethyl alcohol having a specific gravity of 0. 7939 at 60/60 deg F or
duced. For industrial purposes the term does not include such the alcoholic equivalent thereof. To calculate proof gallons. multi-
spirits as whisky, brandy, rum, gin, vodka, etc. ply the number of wine gallons at 60oF by proof and divide by
100.
Apparent Proof -The proof of a liquid is determined from its spe-
cific gravity at 60/60F. Since the solution being measured may Proprietary Solvents - Solvents that are manufactured with spe-
contain soluble materials and denaturants, the apparent proof is cially denatured alcohol in accordance with proprietary solvent
not necessarily the actual or true proof of the solution. formulations authorized in CFR. part 20, Title 27 (par., 20.113.)

Article - Any substance or preparation used in the manufacture of Pure Ethyl Alcohol - Ethyl alcohol that has not been denatured.
denatured spirits, including the product obtained by further man- Sold as either 190 proof or 200 proof (absolute).
ufacture or by combination with other materials, if the article is
subjected to further manufacture or mixed with a combination Special Industrial Solvents -Solvents that are manufactured with
containing denaturing spirits. specially denatured alcohol in accordance with special industrial
solvent formulations as authorized in CFR, part 20, Title 27, (par.
Denaturant -A material authorized in accordance with part 21, 20. 112).
Code of Federal Regulations (CFR), Title 27, to be added to spirits
in order to render such spirits unfit for use as a beverage or for in- Wine Gallon - A standard gallon of 231 cubic inches.
ternal medicinal use.
WARRANTY
Denatured Alcohol - Ethyl alcohol to which denaturants have been Nothing contained herein constitutes a warranty by Pride.
added of the types and in the quantities set forth in CFR, part 21, Please refer to the written warranty, if any, supplied by Pride with
Title 27. Ethyl alcohol may be either Completely Denatured (CD respect to any particular product.
alcohol) or Specially Denatured (SD alcohol). (See "Proprietary
Solvents" "Special Industrial Solvents". )
NOTES
PRIDE CHEMICAL SOLUTIONS, INC. PRIDE CHEMICAL SOLUTIONS OF N.J., INC.

6 Long Island Ave. 211 Randolph Ave.

Holtsville, N.Y. 11742 Avenel, N.J. 07001
631 758-0200 732 499-0123