§ 31.64 Apothecaries or druggists selling medicines and tinctures.
Apothecaries and druggists who use wines or spirituous liquors for compounding medicines and in making tinctures that are unfit for use for beverage purposes are not considered to be dealers by reason of the sale of those compounds or tinctures for nonbeverage purposes.
(26 U.S.C. 5002)