Section 28-3-3
Exceptions for ethyl alcohol intended or used for certain purposes.
The provisions of this chapter shall not apply to ethyl alcohol intended for use or used for the following purposes:
(1) For scientific, chemical, mechanical, industrial, medicinal, and culinary purposes;
(2) For use by those authorized to procure the same tax-free as provided by acts of Congress and regulations promulgated thereunder;
(3) In the manufacture of denatured alcohol produced and used as provided by acts of Congress and regulations promulgated thereunder;
(4) In the manufacture of patented, patent, proprietary, medicinal, pharmaceutical, antiseptic, toilet, scientific, chemical, mechanical, and industrial preparations or products unfit for beverage purposes;
(5) In the manufacture of flavoring extracts and syrups unfit for beverage purposes; or
(6) In the manufacture of an alternative fuel source for motor vehicles unfit for beverage purposes.
(Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T. 29, §1; Acts 1967, No. 301, p. 839; Act 2009-651, p. 2005, §1.)