First, let's define what we mean. After all, this is a legal issue, so it's important that we understand the question.

Alcohol is produced by the process of fermentation, which IS legal in the U.S. Distillation doesn't produce alcohol, it concentrates it; and that is where the issue gets complicated.

Distillation of water, essential essences, herbs etc is entirely legal (to our knowledge) everywhere.

Distillation of alcohol is often a different matter, depending on where you are, and what you DO with the alcohol.

Location:

1) In your home:

In New Zealand, Sweden, and many other countries, we are told it IS legal to distill alcohol for your own consumption. We are not lawyers, and do not know the laws of each country well enough to make a judgment call for you on this; we advise you to determine your own legal position before doing it.

In the U.S., distilling alcohol for your personal consumption is NOT legal, and we must discourage you from doing so. It doesn't matter if you make just a few bottles, or 10,000 barrels. It is not legal. If you intend to do this, please do not tell us. Again, it is important that YOU determine your own legal position. We can't and won't do it for you.

If you intend to SELL homemade whiskey, vodka or other booze, rest assured, it is NOT legal. The U.S. has a colorful history of moonshining, but if you do it you can be arrested, prosecuted, jailed and otherwise "inconvenienced" for this illegal act.

Reading books about moonshining, still building and the distillation process is entirely legal. Owning distillation equipment is legal. If you use it in an illegal fashion, you are on your own. Again, determine your own legal position.

If you make alcohol for FUEL, this can be legal. There are many legitimate uses for alcohol as a motor fuel, heat source, lamps, solvent etc., and you are entitled to do this with the proper permits. You can even obtain tax credits from the government for doing so. Using alcohol as a fuel helps us to reduce our dependence on foreign oil.

2) At a commercial location

Of course you can distill whiskey, vodka, gin etc. IF you have been licensed by the government to do so. Commercial distilleries are everywhere, after all. They are required to apply for a license, post bond, get label approval and (most importantly) pay taxes on their product. This is a large undertaking, so if you intend to do this, do your legal research and plan accordingly.

Homebrew Heaven's position:

We sell equipment, books and supplies that have legal uses and we do not encourage illegal uses. Further, we DISCOURAGE you from using them in an illegal fashion by advising you of the consequences. We accept no legal responsibility for your behavior. Employees are not allowed to offer you advice on how to use these products illegally.

Welcome to the land of the free (and the home of the brave!).