The active ingredients listed on Listerine bottles are essential oils which are menthol (mint) 0.042%, thymol (thyme) 0.064%, methyl salicylate (wintergreen) 0.06%, and eucalyptol (eucalyptus) 0.092% [REF].
The addition of the active ingredients means the ethanol is considered to be undrinkable, known as denatured alcohol, and it is therefore not regulated as an alcoholic beverage in the United States.