§ 3-2. Liquids exempt.

The articles enumerated in this section shall not, after having been manufactured and prepared for the market, be subject to the provisions of this chapter:

(1)

Denatured alcohol or denatured rum produced and used as provided by laws and regulations now or hereinafter in force.

(2)

Medical preparations manufactured in accordance with formulae prescribed by the United States Pharmacopoeia, national formulary or the American Institute of Homeopathy that are unfit for use for beverage purposes.

(3)

Patented, patent and proprietary medicines that are unfit for use for beverage purposes.

(4)

Toilet, medical and antiseptic preparations and solutions that are unfit for use for beverage purposes.

(5)

Flavoring extracts and syrups that are unfit for use as a beverage or for intoxicating beverage purposes.

(6)

Vinegar and preserved sweet cider.

(7)

Alcohol medicated according to such formulae as will render it unfit for beverage purposes and which is to be sold for legitimate external use.

(8)

Alcohol for mechanical and scientific purposes if unfit for a beverage.

(9)

Wines.

(10)

The provisions of this chapter shall not apply to pure, ethyl or denatured alcohol intended for use and/or used for scientific, chemical, mechanical, industrial, medicinal and/or culinary purposes, or for use in the manufacture of patented, patent, proprietary, medicinal, pharmaceutical, antiseptic, toilet, scientific, chemical, mechanical and industrial preparations or products unfit for beverage purposes.

(Code 1976, § 3-2)

State law reference

Similar provisions, A.C.A. § 3-1-103.