Low Alcohol (27 CFR §§ 20.94, 20.111, and 20.116)
- Does not contain more than 5% alcohol by weight or volume;
- Only includes simple formulations;
- Does not include processes in which SDS has been partially or completely removed during manufacture;
- Does not include processes in which SDS will be recovered or redenatured;
- Each finished article must be unfit for beverage use and incapable of being reclaimed or diverted to beverage use or internal human use.
When the manufacture of an article involves the partial or complete removal of SDS, recovery or redenaturation, a statement of process is required on TTB Form 5150.19 or electronically through Formulas Online. Please refer to 27 CFR § 20.94.