An article at Slate asks: Why Is Moonshine Against the Law? You can make your own wine and beer, can’t you?<br />
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Because the government stands to lose too much money on lost sales of spirits, which are taxed far higher than beer: the U.S. "takes an excise tax of $2.14 for each 750-milliliter bottle of 80-proof spirits, compared with 21 cents for a bottle of wine (of 14 percent alcohol or less) and 5 cents for a can of beer."<br />
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The article provides a lot of other useful information for the DIY liquor-store-enthusiast. For instance, it was illegal under federal law to brew your own beer or wine until 1978, but now a household with two adults can brew up to 200 gallons each of wine and beer.<br />
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Full story at <a href="http://www.slate.com/id/2176247/fr"><strong>Slate</strong></a>, Summary via <a href="http://consumerist.com/consumer/alcohol/why-can-you-brew-your-own-beer-but-not-moonshine-313730.php"><strong>The Consumerist</strong></a>