Bourbon whiskey is strongly associated with the American South and with Kentucky in particular. As of 2014, distillers' wholesale market revenue for bourbon sold within the U.S. was about $2.7 billion, and bourbon made up about two-thirds of the $1.6 billion of U.S. exports of distilled spirits. Distilling was most likely brought to present-day Kentucky in the late 18th century by Scots, Scots-Irish, and other settlers (including English, Irish, Welsh, German, and French) who began to farm the area in earnest. The origin of bourbon as a distinct form of whiskey is not well documented. There are many conflicting legends and claims,
New Jersey distilled spirits distillery facilities by a federal government inspector. This permit allows the production, bottling, rectifying, processing and storage of distilled spirits and beverages. Examples of distilled spirits include neutral spirits or alcohol (i.e. vodka or grain spirits), whiskey, gin, brandy, blended applejack, rum, tequila, cordials and liqueurs. New Jersey's laws and regulations regarding alcohol are overseen by the Department of Law and Public Safety's Division of Alcoholic Beverage Control (ABC), which is managed by the state's Attorney-General. The division issues licenses to distilleries to operate within the state, offering four distinct Class A Manufacturer's Licenses. Federal excise taxes are levied on