originally this statement read "it is illegal..." i got this information from suppliers who made this as a definitive statement, which as it turns out may or may not be the case.
i've since changed the statement to read "it may be illegal..." since i've uncovered information to the contrary -- excerpted and paraphrased from a forum post --
"...vodka (or other high proof
alcohol) bought at the liquor store can be used to manufacture
non-beverage toiletries such as perfume, cologne, room/linen spray, etc.
since the alcohol being used is federal excise taxpaid and the
end-product is non-beverage, you will not need a basic permit or a
special license from the alcohol and tobacco tax and trade bureau.
however, check with your local and state governments as they may have
different requirements concerning such products..."
so it seems that the smart course of action is simply to check with your
local authorities to get the "correct" regulations that govern your
area and your cirsumstances.
using vodka or everclear