Such is the question being posed in this March 4, 2012 Columbus Dispatch story: http://www.dispatch.com/content/stories/business/2012/03/04/tax-break-would-help-small-distilleries.html. “Whether a distiller is as micro as Middle West or as large as Jack Daniel’s or Absolut, the federal tax is the same — $2.14 per 80-proof bottle, or about four times the cost for Middle West to produce the fermented beverage…”