Distilled Spirits - Encyclopedia of Products & Industries - Manufacturing(Vol. 1. )Spirits are beverages that contain purified ethyl alcohol—purified and potable ethanol. They are made from a fermented mash of grains, fruits, or vegetables. Such beverages are low in sugar and contain at least 35 percent alcohol by volume. Examples of distilled spirits include brandy, gin, tequila, vodka, and whiskey. Such drinks are referred to by a number of terms, including distilled beverages, liquor, hard liquor, mixed drinks, and alcoholic beverages. Distilled beverages do not include wine or beer.