Rev. Rul. 55-129

Advice has been requested whether a permitted who uses both specially denatured alcohol and isopropyl alcohol on the same premises is required to maintain the records of such use if the specially denatured alcohol is used on such premises only for laboratory testing.

Section 182.866 of the Industrial Alcohol Regulations provides in part that if a manufacturer holding a permit to use specially denatured alcohol also uses isopropyl alcohol on the same premises, he must keep a manufacturing record at such premises, available for inspection by internal revenue officers, showing the information specified in that section.

In the instant case, specially denatured alcohol is used exclusively in laboratory analysis and not for manufacturing purposes. Accordingly, it is held that the prescribed records need not be maintained by a specially denatured alcohol permittee who also uses isopropyl alcohol at the same premises if the specially denatured alcohol is used exclusively for laboratory testing and not for manufacturing purposes