Distributors/dealers: Definition of a distributor
A distributor is someone who:
- Holds an excise licence under section 75 of ALDA;
- does not denature alcohol at any premises on which he holds denatured alcohol; and
- deals or intends to deal wholesale in denatured alcohol
Dealing wholesale means the sale to one person at one time of not less than 20 litres of denatured alcohol.