I'm not sure what the question is specifically. If big gov is worried that too many people will grow on their own and they will miss out on that money, they could sell a yearly gardening license, but I would expect home beer brewers / wine makers to be subjected to a similar tax.

If stipulations are made on how much marijuana a person could possess I would expect similar stipluations to be place on alcohol possession. I.E. If people are only allowed to posses 3 ounces of marijuana, there should be a 3 case of beer / wine limitation too.