Proprietors of Distilled Spirits Plants,
Users of Specially Denatured Alcohol,
and others concerned:
Purpose. This circular is issued to notify you that a revenue
ruling will soon be published advising of our position in regard
to new containers which will soon be marketed for use in packaging
aerosol products. The containers will utilize cartridges charged
with a propellant or spring and piston devices to expel the contents.
We have determined that it would be only slightly more difficult to
remove the contents from such containers than it would be to remove
the contents from containers enclosed by screw caps.
Caution. The revenue ruling will provide that the term "Pressurized
Containers" as used in Revenue Rulings 64-281, 65-160, and 66-8, or
in 26 CFR 211.195(c) contemplates the use of aerosol containers in
which the liquid contents are in intimate contact with the propellant,
and from which the liquid contents may not be easily removed. Accordingly, any other containers, such as those employing mechanical means
of expelling the contents or those utilizing a cartridge charged with
a propellant, may not be used for packaging the following products:
(1) hairspray in containers of over one gallon for shipment to
customers (beauty parlors or similar establishments) not holding
approved Form 2622;
(2) toilet preparations made pursuant to Forms
1479-A restricted to "Pressurizing by Permittee Only";
preparations in containers of 32 fluid ounces or less not labeled
to indicate the permit number of manufacturer, bottler, repackager,
or reprocessor; and
(4) products produced with Formula No. 40
temporary option (d).
Inquiries. Inquiries concerning this circular should refer to its
number and be addressed to your Assistant Regional Commissioner,
Alcohol and Tobacco Tax.
Harold A. Serr
Director, Alcohol and Tobacco Tax Division