Alcoholic beverage is a drink that contains ethyl alcohol. Alcoholic beverages are made chiefly from such grains as barley, corn, and rye, or from grapes or other fruits.

There are two main groups of alcoholic beverages, fermented drinks and distilled drinks. Fermented drinks contain from 5 percent or less to 20 percent ethyl alcohol. The principal fermented beverages are beer and wine. Distilled beverages, also called spirits or liquor, contain from 12 to 55 percent or more ethyl alcohol. They include brandy, gin, rum, vodka, and whiskey.

Taxes on alcoholic beverages provide a major source of revenue for the United States government and state and local governments. About 56 percent of the revenue from taxes on alcoholic beverages comes from the sale of spirits, which carry much higher taxes than do fermented beverages. Taxes and other fees make up approximately half the price of a bottle of spirits.

Ethyl alcohol slows the activity of the nervous system. Alcoholic beverages have a relaxing effect that many people find pleasurable. However, an excessive amount of alcohol can cause intoxication. Prolonged, excessive drinking of alcoholic beverages may lead to alcoholism and various other disorders.