A person may not produce distilled spirits at home for personal use. Except as otherwise provided by law, distilled spirits may only be produced by a distilled spirits plant registered with TTB under the provisions of 26 U.S.C. § 5171. All distilled spirits produced in the United States are subject to the tax imposed by 26 U.S.C. § 5001.

(26 U.S.C. § 5001, 5601, and 5602)