Policies & Procedures Manual - Elizabeth City State University

400.1.38Adopted: 06/14/05ELIZABETH CITY STATE UNIVERSITYEthyl Alcohol RegulationsPermitted UsesThe procurement and use of tax-free ethyl alcohol is authorized by a special permit granted to theuniversity by the U.S. Treasury Department, Internal Revenue Service. The permit outlines theauthorized uses in the following manner:Handling1. Preserving specimen of anatomy, biology, and natural history;2. General reagent work in chemical laboratories;3. Research and laboratory work in research laboratories;4. Patient care and laboratory uses incidental to the care of patients at theInfirmary.The handling of tax-free alcohol is controlled as to use as follow:1. Tax-free alcohol must never be sold.2. Tax-free alcohol must be used on the premises named in the permit(Elizabeth City State University).3. Tax-free alcohol must never be used in the manufacture of food flavors,flavoring extract, food products, or beverages.4. Tax-free alcohol cannot be loaned to another person or institution,even if such person or institution is also authorized to use tax-freealcohol.5. Tax-free alcohol cannot be sold or issued to doctors for use in privatepractice even if these services are performed in the infirmary.6. Research laboratories authorized to use tax-free alcohol in pureresearch must discontinue using tax-free alcohol when the researchprogram is completed or discontinued.7. Tax-free alcohol must not be used as a cleaning agent in repair workand machine shops.