FEDERAL ALCOHOL TAXATION (outline)

Question 1

Alcohol taxation:

Answer 1

​Pharmacies/pharmacists use alcohol (rubbing alcohol, ethyl alcohol, and isopropyl alcohol) in compounding products. Community Pharmacies CANNOT legally obtain tax-free alcohol; they must use federally taxed alcohol.

a. Tax free alcohol may be used by:
b. Tax free alcohol MUST be stored in a locked area, properly labeled, and use records must be kept.

Question 2

a. Tax free alcohol may be used by

Answer 2

1. Tax free alcohol may be used by:
   
   1. Political subdivisions (counties, cities, states)
   2. Educational institutions, research
   3. Hospitals, pathology labs, non-profit clinics (think safety net clinics like El Rio/Maricopa Integrated Health)