Over the past six months, I have learned more than I ever expected to know about making whiskey, the operation of a still, the types of stills, barley, and state & federal liquor laws. Over the next few installments, I will attempt to bring you up to speed on what I've already learned.
First and foremost, I have learned how seriously the federal government takes distilling spirits. Fortunately, I haven't learned it first hand or I would be writing this from federal prison with all of my properties seized. In plain and short terms, it is illegal to distill even one drop of alcohol without the appropriate federal permits. In fact, it is illegal to even own, possess, or control a still without the appropriatpe permits and notifications. If you are caught operating an illegal still, you will be subject to time in federal prison and very substantial fines. If more than three other people know you are making illegal spirits, you and them are subject to federal racketeering laws. Wow! Ok then! I won't place that order for two 2000 ml flasks, condenser, and laboratory hotplate.
We've all seen old movies and pictures of the "revenuers" raiding illegal moonshine stills and gin joints, busting up the equipment, shattering the jugs and bottles full of illegal spirits, and hauling away the moonshiners in handcuffs. Apparently, the modern day equivalent is not dissimilar. So who are the modern-day revenuers?
The TTB (Alcohol and Tobacco Tax and Trade Bureau), a bureau of the U.S. Department of Treasury (aka the revenuers), is the federal agency charged with the regulation and collection of taxes on alcohol and tobacco. Interestingly, the taxation of spirits seems to be the main purpose for their existence, which I suppose is a major duh moment since the TTB is in the Treasury Department. It turns out, the number of regulations regarding the manufacturing and distribution of beer, wine, and distilled spirits is proportional to the tax revenue generated per unit, which for alcohol is what's called a proof gallon (one gallon of 100 proof alcohol). Following are the federal excise tax for beer, wine, and liquor.
$4.86 per proof gallon of wine (approx 4.00 gallons of 12.5% wine)
$6.18 per proof gallon of beer (approx 8.33 gallons of 6% beer)
$13.50 per proof gallon of liquor (approx 1.25 gallons of 80 proof liquor)
In total, approximate 55% of the cost of a standard fifth of liquor goes to federal, state, and local excise taxes.
Any of us that stayed awake in our high school history and/or civics classes may recall that prohibition was repealed on 5 December 1933 (no, I didn't recall the month and day, I had to look that up). But in reality, the temperance movement that led to the 18th Amendment continued to exercise its influence in the regulations promulgated after ratification of the 21st Amendment. Individuals could consume alcoholic beverages, but the manufacturing, transportation, and sale of alcoholic beverages has remained strictly controlled, ensuring the supply chain of alcoholic beverages was limited to a few large brewers, vinyards, and wholesalers. Not until relatively recently has there been a relaxing of the laws pertaining to beers and wines.
Currently, there are exemptions in the federal laws for the brewing and vinting of beer and wine for personal or family use. If there are two or more adults in the household, the brewing of up to 200 gallons of beer per year and the vinting of up to 200 gallons of wine per year is exempt for personal or family use (half those amounts for household with only one adult). But as I noted above, distilling even one drop of liquor remains strictly verboten. Go figure.
So I am at a loss as to how anyone is supposed to be able to legally develop techniques, formulate recipes, or any of the things you would typically do before starting a new venture.
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