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Tax Free Alcohol (190 and 200 proof ethanol)

Each UAB department and laboratory that purchases “tax free” ethyl alcohol (200 or 190 proof) under the UAB Industrial Alcohol User Permit is required to comply with the federal regulations found in the Code of Federal Regulations, Title 27, Alcohol, Tobacco, and Firearms.

The following requirements to purchase tax free alcohol under the current Industrial User Permit for UAB must be met. 

  1. The authorized purchaser or principal investigator must be identified along with the secure storage location. The secure storage location may be a lockable storage cabinet or room in a building and/or laboratory.
  2. The alcohol must be secured in a locked cabinet and the amount recorded into an inventory log when received.  The cabinet should remain locked except when removing an amount of alcohol from the inventory.
  3. Each time alcohol is removed from inventory, documentation in a log must be made that identifies the date and amount withdrawn, the person withdrawing the alcohol, the specific use for the alcohol and the remaining quantity in the inventory. (link to instructions, 190 proof usage log form, 200 proof log form)

  4. https://www.uab.edu/ehs/images/docs/audits/assets/instructions_tax-free_alcohol_log.pdf

  5. Maintain all records of purchase, receipt, use logs, or loss for a period of three (3) years.  The inventory should be reconciled every six months or when new tax-free alcohol is purchased and placed in inventory.
  6. Tax free alcohol must not be removed from the premises or used for any other purpose at UAB other than, scientific research, educational purposes, analysis by pathology laboratories, blood banks or other medical laboratories, for medical purposes in hospitals or for prescription compounding.

Should you have any questions please review the Alcohol and Tobacco, Tax and Trade Bureau’s website at http://www.ttb.gov/industrial/taxfree_regs_laws.shtml or contact Chemical Safety at OHS-ChemSafety@mail.ad.uab.edu