Specially Denatured Alcohol (SDA) is alcohol to which denaturing materials have been added. Manufacturers may use SDA in the manufacture of any product that is not intended for consumption. Generally, SDA is used in cosmetic products but its use extends to pharmaceuticals, chemical manufacturing, and products where SDA is the solvent or reactant. Specially Denatured Spirits Dealer: Specially Denatured Spirits (SDS) is alcohol that has been diluted with another product to render it non-potable (not drinkable). This alcohol may be used in a number of products from solvents, raw materials, fluids, and other miscellaneous uses. An SDS Dealer may withdraw and sell SDS to other SDS Users. Specially Denatured Spirits User: Specially Denatured Spirits is alcohol that has been diluted with another product to render it non-potable (not drinkable). This alcohol may be used in a number of products from solvents, raw materials, fluids, and other miscellaneous uses. An SDS User may withdraw, use or recover SDS. Spirits for use by U.S. Government: U.S. Government agencies may apply for a permit to withdraw and use tax-free (ethyl alcohol or ethanol at 190 proof or more) and specially denatured spirits tax free for non-beverage purposes. State and local governments and their agencies must file an application for Tax-Free Alcohol User or Specially Denatured Spirits User. Tax-Free Alcohol User: Certain types of organizations (e.g. state or local government agencies, scientific colleges or universities, labs, hospitals, etc.) may apply for an Industrial Alcohol User permit to withdraw and use tax-free alcohol (ethyl alcohol or ethanol at 190 proof or more) for specific reasons.
