Pushing the Boundaries

Three people holding different gin bottles over a map of the united states

By Becky Garrison

L.J. Temple, President/Head Distiller of Temple Distilling Company and author of So, Why Gin? defines “gin” as “a botanical spirit rooted in juniper that’s defined by the oils extracted from flavorful plants, herbs, and spices. The piney taste of juniper leads this concentration of different flavors.”

  The word “gin” is derived from the French name for the juniper berry, genièvre, which was then altered by the Dutch to genever and shortened by the English to gin. As per Britannica.com, “Its origin is attributed to Franciscus Sylvius, a 17th-century professor of medicine at the University of Leiden in Holland, who distilled the juniper berry with spirits to produce an inexpensive medicine having the diuretic properties of juniper-berry oil. The beverage became popular and was introduced to England by soldiers returning from the Low Countries.” A spirit labeled as “gin” includes both the malty-flavored and full-bodied Netherlands types and the drier types, characterized by distinct botanical flavoring, produced in Britain and the United States.

How is “Gin” Defined in the United States?  

  According to Jason Parker, Co-founder of Copperworks Distilling Co. (Seattle, WA), the answer to this question depends on who you ask.  As per the Alcohol and Tobacco Trade and Tax Bureau (TTB), the legal definition of gin distilled in the United States is as follows:

  A product obtained by original distillation from mash or by the redistillation of distilled spirits or by mixing neutral spirits with, or over, juniper berries and other aromatics, or with, or over, extracts from infusions, percolations, or maceration of materials. It is bottled at not less than 80% proof.

  Most consumers think of gin as being “botanical forward with a resin piney character, that’s very dry.” Parker attributes this taste preference to the dominance of London Dry Gin, which accounted for 52.02% of the U.S. market in 2025. The majority of London Dry gin sales were the mass market gins produced by commercial distillers with an eye toward affordability not flavor. In comparison, craft distillers focus more on flavor using locally sourced botanicals like seaweed, spruce tips, and lavender in their gins.

  The following are some examples of how Pacific Northwest distillers produce their own distinctive twist on gin ranging from a craft classic London Dry gin to cask finished gins and gins made using Pacific Northwest botanicals.

Aria Classic Dry Gin (Portland, OR):  Aria Classic Dry Gin, founded in 2012 by Ryan Csanky and Martin Ryan, set out to produce a top-shelf classic dry London gin. As much as former bartender Csanky loved gins made with creative flavors like prickly pear, spruce tips, and lavender, he found they did not work when he made classic gin cocktails like a martini.  Aria’s Classic Dry Gin offers a classic London dry gin experience with a craft sensibility. They experimented with traditional English botanicals looking for bold flavor combinations that were also delicate. Their final proprietary recipe combines the ten ingredients they list on the bottle: juniper, coriander, angelica root, grains of paradise, cubeb berry, orris root, lemon zest, orange zest, and cassia bark. 

BOTTLES AND CANS OF ARIA GIN

  The pristine Bull Run water used to distill Bull Run Distillery’s gin speaks to this gin’s origins in the Pacific Northwest. In addition, they collaborate with other producers, such as Ken Wright Cellars in Carlton, Oregon, to create cask-finished gins. They produce Distiller’s Reserve Gins, limited edition releases with unique barrel finishes as well. Also, they produce a canned Aria Gin & Tonic made by combining their award-winning Aria Classic Dry Gin with a bespoke tonic created specifically by them to pair with Aria Gin for the perfect G&T on the go.

   At their tasting room, they feature a wide array of mixers and bar tools for creating a range of gin cocktails, along with a rotating selection of tasting flights featuring Aria Gin. For example, during the summer months, they offered a tasting flight titled “summer of sours” that included a variety of sour cocktails including a gin slushie made with Aria Gin.

Copperworks Distilling Company (Seattle, WA):

When Copperworks opened in 2013 with a focus on making American Single Malt whiskey, they chose to produce gin to sustain them until their whiskies matured. They chose to distill their gins in

the spirit of their whiskeys by producing their own malt-based grain spirit that they distill in-house along with ten world-class botanicals. To maximize the flavor, they chose to macerate the botanicals for 24 hours in an alembic pot still, which they only use to distill their gin. This gin was then placed in new oak barrels with the ensuing result emerging as their flagship gin.    

A COPPERWORKS GIN BOTTLE IN FRONT OF COPPERWORKS BARRELS

Following this success, they began aging other gins in a variety of casks. Their first cask finished gin was made using a used Westland American single malt whiskey cask as all their whiskey at the time was in barrels. Since then, they have experimented with thirty cask finishes to date including Spanish Brandy, Oloroso sherry, chai cider, and red wine barrels from Washington State and around the world, along with barrel exchanges with several local breweries. In addition, they make a plum gin every year using Italian plums from co-founder Micah Nutt’s brother’s farm on Orcas Island.

Freeland Spirits (Portland, OR):  In Beverage Masters’ profile of Freeland Spirits, founder Jill Kuehler notes how she was drawn to gin due to the infinite number of botanicals one can play with to develop a unique spin on a classic spirit. She sourced fresh botanicals from local farmers’ markets and area farms, such as Vibrant Valley Farms (Sauvie Island, OR).

A BOTTLE OF FREELAND SPIRITS GIN WITH A GLASS HALF FULL

  Their flagship gin is small batch crafted using a unique blend of traditional heat distillation along with vacuum distillation, which allows them to use a combination of fresh, Pacific Northwest ingredients. In addition to their flagship gin, their other expressions of gin include a Forest gin made using chanterelle mushrooms, Douglas fir tips, and other items foraged from their backyard woods, a Dry gin styled after a classic London Dry gin, and their pink gin crafted in honor of Women’s History month infused with huckleberries, white tea, marshmallow root and turmeric.

Scratch Distillery (Edmonds, WA):   The name “Scratch” refers to distiller Kim Karrick’s commitment to produce all their spirits from scratch using local ingredients, when possible, such as Skagit Valley and Walla Walla Valley grains and botanicals from the Salish Crossing complex’s garden. distilled vodka and gin and now produce over thirty spirits. Among their range of gin expressions are a barrel-finished gin, G&T style gin, Holiday Gin, Martini Style Gin, and an Old Tom Barrel Finished Gin.

A CLAR BOTTLE WITH A BLACK LABEL OF SCRATCH DISTILLERY GIN

  Karrick’s obsession with the infinite combinations of botanicals, coupled with her conviction that everyone can like gin if they just get the opportunity to find their favorite combination of flavors and aromas, led to the creation of her GINiology™ workshops. In these workshops, participants learn about the history of gin and taste more than 30 different botanicals and spices that can be used to make gin before creating a bottle custom-tailored to their palate.

Temple Distilling (Lynnwood, WA):   Temple calls gin the ‘chef’s spirit’, the final product an expression of the intended flavor profile of the distiller. In his estimation, distilling gin is akin to creating a wonderful, complex meal. “You want as much flavor without overwhelming or letting anything get out of balance. Whiskey on the other hand is more like baking – you are limited to a few different grains, yeast, and water, the rest is up to Mother Nature.” As you can create gins with so many assorted flavors Temple doesn’t see any other path forward besides experimenting with different expressions of gin. “You don’t want to eat the same thing every day, and the same goes for your gin and cocktail choices,” he adds.

A BOTTLE OF TEMPLE DISTILLERY GIN

  As a big believer in how Europe has done gin for centuries, Temple honors that tradition with their London Dry Gin. This flagship gin is made with Italian juniper, lemon and orange, grains of paradise and cubeb berry, angelica and orris root, a combination Temple designed to hit every corner of the flavor wheel while keeping it all in balance. Temple makes another London Dry Gin in their Constant Reader Gin, which they describe as a ‘mass market paperback’ version of their London Dry. Here the recipe is simpler with juniper and citrus and a hint of earthiness.

  Also, Temple distills Chapter One Navy Strength Gin. As the higher proof plays better with the lighter citrus oils from distillation, Temple leans heavier into the citrus profile by using fresh lime peel and dried grapefruit. He uses this gin for their Woodcut Barrel Rested Gin, which is made using bourbon barrels, which turn the citrus into more floral notes while adding a touch of sweetness from the bourbon-soaked oak. They release a 5-year-aged Woodcut Barrel Rested Gin, which yields a lot of wonderful baking spices into the gin designed for those whiskey lovers who like a sipping gin.

  Other expressions of gin include a Co-authored Roasted Gin made via a partnership with a local roastery where they distilled fresh espresso beans alongside juniper, black and green cardamom, and clove to mimic Turkish coffee notes. One of Temple’s favorite collaborations is their Co-authored Gin foraged made using two pounds of fresh black truffles they found by partnering with a local company that trains truffle hunting dogs. This truffle-infused gin was aged in a barrel for about a year for a velvety body.

Vivacity Fine Spirits (Albany, OR):  From the start of their distilling journey, they envisioned offering two distinct styles of gin that would reflect both the classic and the innovative aspects of the craft, offering something for everyone. Their process began with an ambitious collection of 12 unique gin recipes. Each was carefully crafted, analyzed, and refined as we narrowed down our selection to two standout profiles: their Bankers’ Gin and Native Gin.

A BOTTLE OF VIVACITY GIN NEXT TO A GLASS HALF FULL IN FRONT OF A FLOWERED BUSH

  Modeled after the classic London Dry style gin, their Bankers’ Gin is named after the banker who gave them their first loan. This spirit’s dry and citrusy, crisp, and clean flavor profile features subtle aromatics derived from a combination of six herbs and botanicals. Their Native Gin features dynamic floral & aromatic notes with a focus on using 17 herbs, spices, and botanicals that are native to the Oregon Pacific Northwest including a few hand-picked ingredients. After sipping the Native Gin, they suggest “chewing” on it by making smacking noises with the tongue and lips to bring out different layers of flavors.

Dappled Tonic (Portland, OR):  Throughout Faith Dionne’s career as a pastry chef, artisan confectioner, distiller, and now with Dappled, she has been drawn to taking industrialized, standard products and reimagining them as something exceptional. So instead of treating tonic water as a sidekick, she makes it with the same care and attention you would expect from a craft spirit. Dionne knew that instead of just lengthening gin, tonic water could complement this spirit. That concept became the basis of Dappled: tonic waters designed to “click” with the gin and create layers of flavor for a more complete, satisfying cocktail.

SEVERAL SIX PACKS OF DAPPLED TONIC IN CANS BEHIND A FILLED GLASS WITH 2 STRAWS AND A LIME

  Dappled grew out of Dionne’s experience as a craft distiller. At JAZ Spirits she would hand-forage wild botanicals and take extra steps in distillation and infusion to coax out their unique flavors. But she discovered that when she served those gins, the tonic water options never did them justice, as they just diluted the spirit, and added bitterness and bubbles. Currently Dappled is available in citrus, floral, and aromatic flavors with plans to release a brand-new flavor designed to pair with rum in 2026. All Dappled SKUs also work well served over ice for those looking for an NA craft cocktail.

The Big Beautiful Bill on Your Beverage Business

a group of men and woman sitting around a table on a brewery production floor discussing the new tax bill

By Raj Tulshan, Founder & Managing Partner, Loan Mantra

Welcome to the bright start of a new year! 2026 brings new laws and legislation that will impact the beverage business industry. At the forefront of industry news is the One Big Beautiful Bill Act, often called the Big Beautiful Bill. So how does the Big Beautiful Bill affect beverage businesses like breweries, distilleries, bars, restaurants, distributors? Let’s take a look.

  As with any major legislative proposal, there is plenty of debate from stakeholders across finance, labor, and industry groups. Now that the statute is moving from draft language to enactment, beverage businesses can start planning around what’s actually in effect.

Tax Relief Extension

  The Big Beautiful Bill enables beverage business owners to better predict revenue and outcomes because it extends corporate and individual tax rates from the 2017 Tax Cuts and Jobs Act. The Act, which was scheduled to expire at the end of 2025, helps owners avoid large tax increases. For beverage business owners, especially small producers, distributors, and related service providers, it provides a level of certainty and security for strategic plans. For business owners operating as pass-through entities such as LLCs, S-corps and partnerships, the Qualified Business Income (QBI) deduction, which is usually up to 20% of profits, is extended. This should help owners of pass-through beverage businesses lower their taxable income if they qualify.

Larger, Immediate Expense Limits

  The Big Beautiful Bill increases expensing limits to $2.5M for qualified property and allows for immediate expensing (100% bonus depreciation) so businesses can deduct even bigger asset purchases immediately, rather than depreciating them over many years. This can be a great incentive to invest in production equipment, brewing systems, delivery vehicles, taproom upgrades, or refrigeration and storage that is needed now and reduce taxes sooner rather than later. But some production-related tax perks (like Qualified Production Property) have specific eligibility rules. This means if your beverage business’s facility doesn’t qualify under the IRS’s definitions, you won’t receive bonus depreciation for portions of the property used for sales or tasting rooms. Check with your financial or tax advisor to confirm eligibility.

To make these deductions easier to support, keep clean documentation: a formal written statement from vendors, an itemized list of assets purchased, and invoices showing the purchase price. This will can substantiate the deduction and any later claim.

Expanded Deductions

Interest on Loans:  The Big Beautiful Bill reinstates a more generous calculation to deduct business interest on commercial loans. Beverage businesses can again add back depreciation, amortization and depletion when calculating adjusted taxable income. This change allows capital-intensive businesses, which carry heavy debt loads and have high depreciation expenses (such as those operating large vehicle fleets), to potentially deduct more of their interest expenses and reduce their overall tax liability. It also allows for expanding beverage business owners to take greater deductions paid on commercial loan interest to help finance future goals like buying a new facility or refrigerated box trucks. Check with a loan advisor to ensure all qualifications are met.

  From an operational standpoint, many beverage businesses will want tighter visibility into payables, receivables, and loan accounts—especially when interest expense is a key lever in financial workflows.

Research and Development:  As beverage business owners push for innovation by developing new drinks and products, domestic research and development expenses can once again be fully deducted in the year they are incurred. This is significant even for small businesses that are innovating with products, processes, or software. Beverage Research & Development (R&D) is crucial for driving innovation through the creation of new beverages, enhancing existing formulas, and catering to the evolving consumer demands for health, taste, and sustainability. This has financial impacts on concept development, ingredient sourcing, prototyping, sensory testing, regulatory compliance, or even scaling up manufacturing to remain competitive. Key areas of focus include functional ingredients, plant-based options, low-sugar alternatives, and sustainable packaging, which require market research, flavor science, and process optimization.

  If you’re capturing R&D time, lab supplies, or pilot-batch inputs, using financial automation software (or an expense management app tied to your accounting system) can help track costs in real time and keep supporting documentation consistent across your finance team.

No Tax on Tips

  One of the biggest changes created in the Big Beautiful Bill is the new “No Tax on Tips” requirement. This temporary provision was put in place to be effective for tax years 2025 through 2028. It allows qualified tips to be income-tax-free of up to $25,000 for federal taxes only. All wages, including tips must still be reported and recorded by both employer and employee. What is important to note is that Social Security and Medicare taxes still apply on tips — the deduction affects only income tax. In addition, some states may not conform to this deduction, so tips could still be taxed at the state level. Employers must report tip income on W-2s or similar forms for employees to claim the deduction.

  It’s also important to know who qualifies for this tax benefit. The rule applies to workers in occupations that “customarily and regularly receive tips”, as recognized by the Internal Revenue Service. Good examples from the beverage industry include staff such as: Bartenders, servers/waitstaff, cocktail servers, barbacks, tipped food runners, sommeliers/wine stewards, or counter service staff who receive tips. If your business handles or hold events this could also include Food/Beverage delivery drivers, catering service staff, event bartenders, valet attendants and beverage service staff. There are gray areas of this line item. If tipping is customary, regular, and documented then brewery taproom staff, tasting room hosts, coffee baristas, food truck operators (employees, not owners) and tour guides (brewery/distillery tours) may also benefit. Those who are NOT eligible are: Owners and partners, salaried managers (even if they receive tip-outs) and back-of-house staff unless tips are truly customary.

  To protect the business and employees, an owner should keep records separating true tips from service charges and other charges and ensure tip reporting ties back to POS/payroll. Clear facts and documentation matter, especially if an owner or employee must ever support a claim under state law or payroll records.

  The Big Beautiful Bill brings significant changes to the beverage industry, offering what is intended to be financial incentives for business owners. With extensions on tax relief, increased expensing limits, and expanded deductions, beverage businesses are better positioned to invest in growth and innovation. The act’s provision for tax-free tips provides additional support for frontline workers, offering a temporary financial boost.

  As the beverage industry continues to evolve, the Big Beautiful Bill ensures that businesses have the tools and flexibility to adapt to changing market demands. Whether you’re a small brewery experimenting with new flavors or a large distributor expanding your fleet, these legislative changes offer numerous opportunities to enhance operations and drive success.

  Business owners should remain informed and consult with financial advisors to fully leverage these benefits while navigating any specific eligibility requirements. The Big Beautiful Bill marks a positive step forward, reinforcing the industry’s foundation and encouraging a vibrant, innovative future.

The Tipping Point

  Who qualifies for the new “no tax on tips” benefit? *

YES, RULE APPLIES:

If tips are customary, customer-provided and reported, these workers generally qualify.

•     Bartenders

•     Servers / waitstaff

•     Cocktail servers

•     Barbacks

•     Tipped food runners

•     Sommeliers / wine stewards

•     Counter service staff who receive tips

      •Food delivery drivers

•     Catering service staff

•     Event bartenders

•     Valet attendants

MAYBE RULE APPLIES:

Certain positions may qualify if tipping is regular and documented. If customers routinely tip and tips are tracked through payroll/POS, the role likely qualifies.

•     Brewery taproom staff

•     Tasting room hosts

•     Coffee baristas

•     Food truck operators (employees, not owners)

•     Tour guides (brewery/distillery tours)

NO RULE APPLIES:

•     Owners and partners

•     Salaried managers (even if they receive tip-outs)

•     Back-of-house staff unless tips are truly customary

•     Any role where “tips” are really bonuses or service charges

Important:  Mandatory service charges are NOT tips under IRS rules and do not qualify.

*This is just a general guideline. Visit the irs.gov page for complete guidance and clarification on this topic.

  Raj Tulshan is founder and managing partner of Loan Mantra, connect at Raj@loanmantra.com or on Linked-in at https://www.linkedin.com/in/tulshan/.