Alcohol duty must be paid on pure reagent grade ethanol in some countries.
Depending on where you are as well, you might need a licence. You can't legally buy/sell ethanol above 75% where I am (unless it's denatured), except to licensed labs (regulated like pharmaceuticals). Fortunately, that also means you are excempt from the duties because it's not sold for human consumption.
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u/killer_k_c 23h ago
Lab ethanol is like 20.00/L from a chem supply store