Vodka is a neutral spirit that is without a distinctive scent, taste, or color and is mainly composed of water and ethanol (alcohol). It is produced by fermenting any kind of material that contains sugar or starch like corn, potatoes, wheat, or rye. The typical ABV for vodka is 40%, making the water content around 60% and resulting in an 80-proof spirit.

According to the United States’ Alcohol and Tobacco Tax and Trade Bureau, vodka is a “neutral spirit distilled or treated after distillation with charcoal or other materials so as to be without distinctive character, aroma, taste or color,” which is “bottled at not less than 40% alcohol by volume (ABV).”

In more basic terms, vodka is water mixed with ethanol until it reaches a proof of 80, and no less. The spirit isn’t supposed to take on much of the flavor of its alcohol source, unlike the way gin gets flavor from juniper berries or tequila does from blue agave. Flavored vodkas are regulated under a different set of criteria which allows them to have fruit, citrus or herb additives.