Is CO2 added to beverages covered under Section 311(e)(1) exemption?

Section 311(e)(1) exempts any food, food additive, drug, or cosmetic regulated by the Food and Drug Administration (FDA).  EPA considers a substance to be regulated by the FDA as long as the substance is used in a manner which is consistent with the FDA regulations.  The amount of CO2 used by the facility to add to beverages are exempted from reporting under Sections 311 and 312 of EPCRA.  However, any amount of CO2 used for other purposes should be counted to determine if reporting thresholds are met.