Nonbeverage drawback alcohol is pure alcohol, the same as that used for consumption. However, when a manufacturer uses that alcohol in the production of a food, flavor, medicine or perfume that is approved by the Nonbeverage Products Laboratory as unfit for beverage purposes, he or she can claim a return on most of the distilled spirits excise tax paid.
Alcohol and Tobacco Tax and Trade Bureau
Nonbeverage Products Laboratory
6000 Ammendale Road
Beltsville, MD 20705-1250