Don’t want to tackle making your own? My sister makes her tincture with 150 proof rum. Tastes like crap (not a rum fan) but it’s cost effective. She uses coconut oil to make her oil. Not sure if she’d be willing to sell what she makes but I’d be willing to ask.
Have you read through ReikoX’s Not Just Another Tincture Thread?
I’d be curious to know if one could head over and buy some Everclear.