IIRC, it depends on state...... and for human consumption, you still need to pay the stamp tax, along with all of the paperwork. Now, small engine fuel......
There are a lot of the small home all-electric breweries that have distillation caps available. YMMV.
While individuals of legal drinking age may produce wine or beer at home for personal or family use, Federal law strictly prohibits individuals from producing distilled spirits at home