You cannot sell homebrew (and presumably won't be able to sell distilled beverages) without a very expensive license. Homebrewers (of all forms) are generally very aware of this when they get into the hobby. Even "cute" forms of recompensation are heavily frowned upon. The most I've seen are to "pay for the glass itself".
All that is to say, the government is not harvesting tax from homebrew.
All that is to say, the government is not harvesting tax from homebrew.