Is a distilled spirit mixed with a scheduled substance excluded from the definition of a controlled substance?
<p>The <a href="https://www.deadiversion.usdoj.gov/21cfr/21usc/802.htm" rel="nofollow noreferrer">Controlled Substances Act</a> provides the following definition:</p>
<blockquote>
<p>(6) The term &quot;controlled substance&quot; means a drug or other substance, or immediate precursor, included in schedule I, II, III, IV, or V of part B of this subchapter. The term does not include distilled spirits, wine, malt beverages, or tobacco, as those terms are defined or used in subtitle E of the Internal Revenue Code of 1986.</p>
</blockquote>
<p>In particular this definition excludes &quot;distilled spirits&quot; for which <a href="https://www.law.cornell.edu/uscode/text/26/5002" rel="nofollow noreferrer">subtitle E</a> provides the following definition:</p>
<blockquote>
<p>(8)
The terms “distilled spirits”, “alcoholic spirits”, and “spirits” mean that substance known as ethyl alcohol, ethanol, or spirits of wine in any form (including all dilutions and mixtures thereof from whatever source or by whatever process produced).</p>
</blockquote>
<p>The definition of &quot;distilled spirits&quot; is expansive and includes all mixtures from any source or process.</p>
<p>Additionally, LSD is listed in schedule I of the <a href="https://www.deadiversion.usdoj.gov/21cfr/21usc/812.htm" rel="nofollow noreferrer">Controlled Substances Act</a>.</p>
<hr />
<p>Then,</p>
<ol>
<li>Is a mixture of LSD and vodka a &quot;distilled spirit&quot; as defined in subtitle E of the Internal Revenue Code of 1986?</li>
<li>If so, as a distilled spirit, is a mixture of LSD and vodka exempt from the meaning of a &quot;controlled substance&quot; as defined in the Controlled Substances Act?</li>
</ol>

<p>For IRS purposes, <a href="https://www.law.cornell.edu/uscode/text/26/5002#a_8" rel="nofollow noreferrer">&quot;distilled spirit&quot;</a></p>
<blockquote>
<p>mean that substance known as ethyl alcohol, ethanol, or spirits of
wine in any form (<em>including all dilutions and mixtures thereof</em> from
whatever source or by whatever process produced)</p>
</blockquote>
<p>So it is a distilled spirit, with or without LSD, for those tax purposes. LSD is a controlled substance, see <a href="https://www.law.cornell.edu/uscode/text/21/812" rel="nofollow noreferrer">21 USC 812</a></p>
<blockquote>
<p>(c) Unless specifically excepted or unless
listed in another schedule, any <em>material, compound, mixture, or
preparation, which contains any quantity</em> of the following
hallucinogenic substances, or which contains
any of their salts, isomers, and salts of isomers whenever the
existence of such salts, isomers, and salts of isomers is possible
within the specific chemical designation...(9) Lysergic acid
diethylamide.</p>
</blockquote>
<p>Presence of ethanol does not exempt LSD from being on the list. Nor does presence of blotter paper, see <a href="https://supreme.justia.com/cases/federal/us/500/453/" rel="nofollow noreferrer">Chapman v. US</a>, 500 U.S. 453 (weight of the carrier medium is included in computing the sentence for trafficking).</p>

united-states definition alcohol drugs