Rev. Rul. 61-9

Advice has been requested whether manufacturers and reprecessors of bay rum, hair lotions, skin lotions, shampoos, and similar products containing specially denatured alcohol may omit the name and address of the purchaser or consignee in column (h) of Form 134, Packaging and Sales Record of Products Containing Specially Denatured Alcohol, and in lieu thereof insert the word `miscellaneous' where several sales are made on the same day to different persons in quantities of not over one gallon each.

Section 5275 of the Internal Revenue Code of 1954 provides, in part, that every person procuring, dealing in, or using specially denatured distilled spirits, shall keep such records, and file such reports of the receipt and use of distilled spirits withdrawn free of tax, of the receipt, disposition, use, and recovery of denatured distilled spirits, the manufacture and disposition of articles, and such other information as the Secretary of the Treasury or his delegate may be regulations require. This section contains similar provisions with respect to record keeping and reporting by reprocessors of articles.

Sections 211.265 and 211.266 of the Distribution and Use of Denatured Alcohol and Rum Regulations require that manufacturers and reprocessors of bay rum, hair lotions, skin lotions, shampoos, and similar products containing specially denatured alcohol keep a bottling or packaging and sales record on Form 134 which will accurately and clearly reflect the details of all such products manufactured, reprocessed and the disposition thereof.

Section 211.21 of the regulations authorizes the Director, Alcohol and Tobacco Tax Division, to prescribe all forms required by the regulations and provides that all of the information called for in each form shall be furnished, as indicated by the headings on the form and the instructions thereon or issued in respect thereto, and as required by the regulations.

Accordingly, it is held that sales of bay rum, hair lotions, skin lotions, shampoos, and similar products containing specially denatured alcohol, in quantities of not over one gallon, made by manufacturers or reprocessors on the same day to different persons may be consolidated on Form 134 in the one line, and the term `miscellaneous' or `misc.' entered in column (h) of the form in lieu of the name of the individual purchaser or consignee.

However, as required by section 211.267 of the regulations, the invoices covering the disposition of all articles manufactured or received must continue to show the name and address of the person to whom sold or otherwise disposed of, except as otherwise provided in the regulations.