David Amos

Does anyone know how to make an incandescent light? I understand the concept, but has anyone actually made one. I can conceptualize one made from a mason jar potentially.

The good news though,

Corporations are exempt.



That is the law according to google and the ones in charge. I am not saying that I conducted an exhaustive legislative search and welcome anyone to take the next step and run with it, or maybe I will.

26 USC § 5005 - Persons liable for tax

(a) General
The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001 (a)(1).
(b) Domestic distilled spirits
(1) Liability of persons interested in distilling
Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom.
(2) Exception
A person owning or having the right of control of not more than 10 percent of any class of stock of a corporate proprietor of a distilled spirits plant shall not be deemed to be a person liable for the tax for which such proprietor is liable under the provisions of paragraph (1). This exception shall not apply to an officer or director of such corporate proprietor.
(c) Proprietors of distilled spirits plants
(1) Bonded storage
Every person operating bonded premises of a distilled spirits plant shall be liable for the internal revenue tax on all distilled spirits while the distilled spirits are stored on such premises, and on all distilled spirits which are in transit to such premises (from the time of removal from the transferor’s bonded premises) pursuant to application made by him. Such liability for the tax on distilled spirits shall continue until the distilled spirits are transferred or withdrawn from bonded premises as authorized by law, or until such liability for tax is relieved by reason of the provisions of section 5008 (a). Nothing in this paragraph shall relieve any person from any liability imposed by subsection (a) or (b).
(2) Transfers in bond
When distilled spirits are transferred in bond in accordance with the provisions of section 5212, persons liable for the tax on such spirits under subsection (a) or (b), or under any similar prior provisions of internal revenue law, shall be relieved of such liability, if proprietors of transferring and receiving premises are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and all persons liable for the tax under subsection (a) or (b), or under any similar prior provisions of internal revenue law, have divested themselves of all interest in the spirits so transferred. Such relief from liability shall be effective from the time of removal from the transferor’s bonded premises, or from the time of divestment of interest, whichever is later.
(d) Withdrawals free of tax
All persons liable for the tax under subsection (a) or (b), or under any similar prior provisions of internal revenue law, shall be relieved of such liability as to distilled spirits withdrawn free of tax under the provisions of section 5214 (a)(1), (2), (3), (11), or (12), or under section 7510, at the time such spirits are so withdrawn from bonded premises.
(e) Withdrawals without payment of tax
(1) Liability for tax
Any person who withdraws distilled spirits from the bonded premises of a distilled spirits plant without payment of tax, as provided in section 5214 (a)(4), (5), (6), (7), (, (9), (10), or (13), shall be liable for the internal revenue tax on such distilled spirits, from the time of such withdrawal; and all persons liable for the tax on such distilled spirits under subsection (a) or (b), or under any similar prior provisions of internal revenue law, shall, at the time of such withdrawal, be relieved of any such liability on the distilled spirits so withdrawn if the person withdrawing such spirits and the person, or persons, liable for the tax under subsection (a) or (b), or under any similar prior provisions of internal revenue law, are independent of each other and neither has a proprietary interest, directly or indirectly, in the business of the other, and all persons liable for the tax under subsection (a) or (b), or under any similar prior provisions of internal revenue law, have divested themselves of all interest in the spirits so withdrawn.
(2) Relief from liability
All persons liable for the tax on distilled spirits under paragraph (1) of this subsection, or under subsection (a) or (b), or under any similar prior provisions of internal revenue law, shall be relieved of any such liability at the time, as the case may be, the distilled spirits are exported, deposited in a foreign-trade zone, used in the production of wine, used in the production of nonbeverage wine or wine products, deposited in customs bonded warehouses, laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, or used in certain research, development, or testing, as provided by law.
(f) Cross references
(1) For provisions requiring bond covering operations at, and withdrawals from, distilled spirits plants, see section 5173.
(2) For provisions relating to transfer of tax liability to redistiller in case of redistillation, see section 5223.
(3) For liability for tax on denatured distilled spirits, articles, and volatile fruit-flavor concentrates, see section 5001 (a)(5) and (6).
(4) For liability for tax on distilled spirits withdrawn free of tax, see section 5001 (a)(4).
(5) For liability of wine producer for unlawfully using wine spirits withdrawn for the production of wine, see section 5391.
(6) For provisions relating to transfer of tax liability for wine, see section 5043 (a)(1)(A).

26 USC § 5002 - Definitions

(a) In general
For purposes of this chapter—
(1) Distilled spirits plant
The term “distilled spirits plant” means an establishment which is qualified under subchapter B to perform any distilled spirits operation.
(2) Distilled spirits operation
The term “distilled spirits operation” means any operation for which qualification is required under subchapter B.
(3) Bonded premises
The term “bonded premises”, when used with respect to distilled spirits, means the premises of a distilled spirits plant, or part thereof, on which distilled spirits operations are authorized to be conducted.
(4) Distiller
The term “distiller” includes any person who—
(A) produces distilled spirits from any source or substance,
(B) brews or makes mash, wort, or wash fit for distillation or for the production of distilled spirits (other than the making or using of mash, wort, or wash in the authorized production of wine or beer, or the production of vinegar by fermentation),
(C) by any process separates alcoholic spirits from any fermented substance, or
(D) making or keeping mash, wort, or wash, has a still in his possession or use.
(5) Processor
(A) In general
The term “processor”, when used with respect to distilled spirits, means any person who—
(i) manufactures, mixes, or otherwise processes distilled spirits, or
(ii) manufactures any article.
(B) Rectifier, bottler, etc., included
The term “processor” includes (but is not limited to) a rectifier, bottler, and denaturer.
(6) Certain operations not treated as processing
In applying paragraph (5), there shall not be taken into account—
(A) Operations as distiller
Any process which is the operation of a distiller.
(B) Mixing of taxpaid spirits for immediate consumption
Any mixing (after determination of tax) of distilled spirits for immediate consumption.
(C) Use by apothecaries
Any process performed by an apothecary with respect to distilled spirits which such apothecary uses exclusively in the preparation or making up of medicines unfit for use for beverage purposes.
(7) Warehouseman
The term “warehouseman”, when used with respect to distilled spirits, means any person who stores bulk distilled spirits.
( Distilled spirits
The terms “distilled spirits”, “alcoholic spirits”, and “spirits” mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced).
(9) Bulk distilled spirits
The term “bulk distilled spirits” means distilled spirits in a container having a capacity in excess of 1 wine gallon.
(10) Proof spirits
The term “proof spirits” means that liquid which contains one-half its volume of ethyl alcohol of a specific gravity of 0.7939 at 60 degrees Fahrenheit (referring to water at 60 degrees Fahrenheit as unity).
(11) Proof gallon
The term “proof gallon” means a United States gallon of proof spirits, or the alcoholic equivalent thereof.
(12) Container
The term “container”, when used with respect to distilled spirits, means any receptacle, vessel, or form of package, bottle, tank, or pipeline used, or capable of use, for holding, storing, transferring, or conveying distilled spirits.
(13) Approved container
The term “approved container”, when used with respect to distilled spirits, means a container the use of which is authorized by regulations prescribed by the Secretary.
(14) Article
Unless another meaning is distinctly expressed or manifestly intended, the term “article” means any substance in the manufacture of which denatured distilled spirits are used.
(15) Export
The terms “export”, “exported”, and “exportation” include shipments to a possession of the United States.
(b) Cross references
(1) For definition of manufacturer of stills, see section 5102.
(2) For definition of dealer, see section 5121 (c)(3).
(3) For definitions of wholesale dealers, see section 5121 (c).
(4) For definitions of retail dealers, see section 5122 (c).
(5) For definitions of general application to this title, see chapter 79.

So that means you cannot chop up your plants and extract the oils with alcohol and then distill off the alcohol and collect it.

I suspected there was some nuance to the essential oil distillation.

S3: I've seen ads for home distilling equipment in catalogs ("turn wine into brandy," "make your own essential oils"). Is it legal to buy and use a still like that?

Under Federal rules administered by TTB, it depends on how you use the still. You may not produce alcohol with these stills unless you qualify as a distilled spirits plant (see earlier question). However, owning a small still and using it for other purposes is allowed. You should also check with your State and local authorities - their rules may differ.

A still is defined as apparatus capable of being used to separate ethyl alcohol from a mixture that contains alcohol. Small stills (with a cubic distilling capacity of a gallon or less) that are used for laboratory purposes or for distilling water or other non-alcoholic materials are exempt from our rules. If you buy a small still and use it to distill water or extract essential oils by steam or water extraction methods, you are not subject to TTB requirements. If you produce essential oils by a solvent method and you get alcohol as a by-product of your process, we consider that distilling. Even though you are using and recovering purchased alcohol, you are separating the alcohol from a mixture -distilling.

http://www.ttb.gov/spirits/faq.shtml#s3

That is from the Dept of Treasury. They would be interested in taxing it, if at all. I am not sure what the BATFE's stance on it would be, but I can tell you that they are interested in ethanol stills; which is the same tool used for essential oils. I think they are under the control of the Dept of Treasury though.

Wow, what a great site, people here really know their stuff.

Warning, what I wrote below is pretty stream of consciousness.

I completely agree, distillations are ancient and can be done with just about anything. You could do it with everything you find in nature, clay pot, bamboo, banana leaf... I want to start distilling my city water personally.

How do you feel about the aqueous / organic phase separation extraction for essential oils first? I do not know the compositions of essential oils. I suspect there are heterogenous mixtures of compounds, but I also suspect that they are all pretty greasy and likely hydrophobic. By the way, ethyl acetate is a natural fermentation product.

As I write more about this I am a little concerned about going too deeply into the topic. Mr. Elliot, what are your thoughts?

I suppose I start crossing the line if I am to write about functionality and moeity modification. Is there even a line? I guess I could directly reference patents, those are all permies. I am under the impression that I am not supposed to step by step explain chemical synthesis. Is that right? I am not sure, and I am an attorney also. I will tell you why I don't know also, because there are so many laws it is impossible to know when you are violating one and when you are not. More importantly, justice is supposed to be blind and with the ability to pick and choose laws for enforcement like items at a buffet the blindfold is off.

Aside from distillation you can attempt a chromatographic separation. The problem with most of those is the monetary or labor cost of the solid phase.

Thanks a lot for the welcome,

I like eating mushrooms. Shitakes, portabella, all the funky dried ones from Japan, and whatever else is at the market. Last year in North Carolina I saw the ground blossom with thousands of mushrooms of numerous shapes and sizes. I wanted to eat them. Naturally, I have an eye on self preservation as much as filling my belly so I did not eat a single one. I also recognize that different regions have different flora and fauna (I am not sure what a mushroom is flora or fauna), so I was looking for people that may be in my locale that I could meet up with (I guess I should look at meetup.com; which now I recall does have a group) to forage, safely.

So far as cultivation I saw a really thick and cool book in a bookstore going out of business all about mushroom cultivation. I spent about an hour looking at it before I decided $50 was too much. I should have offered $10. Other than working in virology laboratory in college and taking microbiology courses I have not cultivated any fungi, purposefully. ( had a leaky bathroom in a tenement I occupied in San Diego and it grew a tremendous amount of fungi, stachybatrus to be semi-accurate). I am fairly certain I could successfully cultivate mushrooms though. Actually, now that I think about it I had a lot of mushrooms coming up in my garden after using mushroom compost. (so, I guess I have cultivated mushrooms, I should have eaten those.) I would not use it in my garden again though because I now understand that there are a lot of pesticides and anti-biological agents used in mushroom cultivation.

I posted on these threads to introduce myself a bit and start to trade information. I would not be obtuse to collecting mushrooms in Georgia, except for the cost of the transportation. Not even the time, but until I get my battery powered solar powered auto done I have to buy the $3.29 gasoline (which is way too expensive for the cost of production).

I would direct your attention to youtube. I have seen several videos I would consider good resources. (I know that is a pretty weak recommendation).

In my humble opinion, it is possible to extract anything and separate it out. Essential oil extraction is usually achieved by distillation. For example, you see a lot of chefs using rotoevaporators these days. For essential oils there are several methods that are feasible at home. I have seen a number of steam extractions of essential oils that appear easy. One of the largest obstacles for any successful extraction is controlling the temperature and pressure. For that I would recommend a temperature controlled hot plate stirrer combination. You can get these used pretty cheap. The boiling points of the oils can be found in multiple resources like the msds, crc, or probably like everything else now bing.

in any event, rather than droll on incoherently, take a look at amazon.com for essential oil distillers.

I will followup with some more later...gotta run.

I would think the best would be in Northern California (or Jefferson, I love that idea). I am an attorney that lived in southern California and am currently in the Appalachians of North Carolina. I am very handy man in addition to being adept at navigating the bewildering maze of California regulation. Your area, Santa Cruz is brutally difficult with regard to water rights.