it is most certainly regulated for usage.   Widespread restrictions exist on consumption (usage) of alcohol in public places as well as within motor vehicles.  It is illegal to purchase alcohol in the US if you are under 21 years of age, as it is to purchase alcohol <i>on behalf</i> of someone under 21 years of age; drinking is outright illegal for people under 21.  Many counties around the country are &quot;dry&quot; counties where selling alcohol itself is entirely illegal.   Regulations exist on bars as to when they can sell alcohol and when they can&#x27;t, under what circumstances.  Restaurants need special licenses in order to sell alcohol.  All of these regulations are again in the interest of public health and the public good.<p>To claim that alcohol isn&#x27;t regulated on usage or that most alcohol regulations are for taxation purposes only is pretty far off the mark.<p>The primary rationale for the taxation of alcohol itself is to counterbalance the public health issues that alcohol causes.  Public health issues cost money to remediate.