not so sold at such time, in the recent past), or, if produced solely for donation, by taking into account the price at which the same or substantially the same items are sold on the open market. (3) Distilled spirits operation The term distilled spirits operation has the meaning given such term in section 5002(a)(2) of such Code. (4) Hand sanitizer For purposes of this section, the term hand sanitizer means any antiseptic rub manufactured in accordance with the following Food and Drug Administration regulations and guidelines: (A) Safety and Effectiveness of Consumer Antiseptic Rubs