What is a good way for a laymen to purify alcohol to near 200 proof? I'm making herbal and medicinal mushroom tinctures and extracts.  Normally I'll use everclear but it isn't cheap and 95% alcohol.  Also I don't know what that other 5% is.  Is it just water?  

Is there a way I can reduce alcohol to near 100% without a still?  I've heard poring it over epsom salts through a few layers of coffee filters will remove some of the non alcohol contents.  Is this true?
Distillation of ethanol yields 95% ethanol and 5% water. That is the best one can do unless you don't want to drink it afterwards (it will have a little benzene, a known carcinogen). The Epsom salts may remove some water, but I don't think it will remove all the water, not to mention that some of the Epson salt will dissolve into solution.