Final answer:
The manufacturer is responsible for distributing Material Safety Data Sheets, which contain critical health and safety information for chemical handling and disposal.
Step-by-step explanation:
The party responsible for the distribution of Material Safety Data Sheets (MSDS) is the manufacturer. These sheets are vital for providing health and safety information regarding chemicals used in various industries, including polyurethanes. Manufacturers are required to supply MSDS to communicate hazards and safe handling practices to users. It is important for workers and professionals to consult these data sheets before working with any new chemical to understand the associated risks and the appropriate disposal methods to ensure environmental protection.