Ethyl Alcohol Regulations
Uses
The procurement and use of tax-free ethyl alcohol are by a special permit granted to the University by the U. S. Treasury Department, and the Internal Revenue Service. The Chemistry Store room is designated as the curator of all tax-free alcohol used at the University. The permit outlines the authorized uses in the following manner:
- Preserving specimens of anatomy, biology, and natural history.
- General reagent work in chemical laboratories.
- Research and laboratory work in all other research laboratories.
- Patient care and laboratory use incidental to the care of patients at the Infirmary.
Ethyl alcohol cannot be used for any purpose other that listed on the permit. The handling of tax-free alcohol is controlled as to use as follows:
- Tax-free alcohol must never be sold.
- Tax-free alcohol must be used on the premises named in the permit. (N. C. A&T State University, Greensboro, North Carolina)
- Tax-free alcohol must never be used in the manufacture of food flavors, flavoring extract, food products or beverages.
- Tax-free alcohol cannot be loaned to another person or institution, even if such person or institution is also authorized to use tax-free alcohol.
- Tax-free alcohol cannot be sold or issued to doctors for use in private practice even if the services are performed in the hospital.
- Research laboratories authorized to use tax-free alcohol in pure research must discontinue using tax-free alcohol when the research program is completed or discontinued.
- Tax-free alcohol must not be used as a cleaning agent in repair work and machine shops.
Audits
All alcohol releases are checked by Federal auditors for strict compliance with the permit as well as for quantities used. The auditors not only check the issue records to ascertain correctness, but may also check the supplies of the using department.
Storage
Ethyl alcohol is requisitioned from the Chemistry Supply Room. The regulations state that there be released only the quantity that is expected to be used over a short duration of time daily or, at most, weekly