CA Bus & Prof Code Section 23112

Nothing in this division prevents or restricts the use of tax-free alcohol or of industrial alcohol or other distilled spirits or wine under regulation of the United States Government in the manufacture of any of the following products, if the products are unfit for beverage use:

(a)

Medicinal, pharmaceutical, or antiseptic products, including prescriptions compounded by registered pharmacists.

(b)

Toilet products.

(c)

Flavoring extracts.

(d)

Sirups.

(e)

Food products.

(f)

Scientific, chemical, or industrial products.