Conversion tables
Conversion tables for computation of taxable quantity of spirits, wine & beer
DISTILLED SPIRITS
Bottle size
|
Equivalent fluid ounces
|
Bottles per case
|
Liters per case
|
U.S. Gallons per case
|
Corresponds to
|
1.75 liters |
|
6
|
|
2.773806
|
1/2 gallon |
1.00 liters |
|
12
|
|
3.170064
|
1 Quart |
750 milliliters |
|
12
|
|
2.377548
|
4/5 Quart |
375 milliliters |
|
24
|
|
2.377548
|
4/5 Pint |
200 milliliters |
|
48
|
|
2.536051
|
1/2 Pint |
100 milliliters |
|
60
|
|
1.585032
|
1/4 Pint |
50 milliliters |
|
120
|
|
1.585032
|
1, 1.6 & 2 Oz. |
Official Conversion Factor: 1 Liter = 0.264172 U.S. Gallon |
What is proof?
Proof is a method of measuring the alcohol content of spirits. You calculate the proof of a spirits product is by multiplying the percent of alcohol by volume by two (2). For example, a spirits product that has a 40% alcohol content by volume is 80 proof [40 multiplied by 2 = 80].
Converting U.S. gallons into proof gallons for tax purposes:
1. Multiply U.S. gallons by the percent of alcohol by volume.
2. Multiply by 2.
3. Divide by 100.
Sample calculation:
1. 100 U.S. gallons x 40% alcohol by volume=4000
2. 4000 x 2=8000
3. 8000/100= 80 proof gallons
WINE
Bottle size
|
Equivalent fluid ounces
|
Bottles per case
|
Liters per case
|
U.S. Gallons per case
|
Corresponds to
|
3 liters |
|
4
|
|
3.17004
|
4/5 Gallon |
1.5 liters |
|
6
|
|
2.37753
|
2/5 Gallon |
1.00 liters |
|
12
|
|
3.17004
|
1 Quart |
750 milliliters |
|
12
|
|
2.37753
|
4/5 Quart |
500 milliliters |
|
24
|
|
3.17004
|
1 Pint |
375 milliliters |
|
24
|
|
2.37753
|
4/5 Pint |
187 milliliters |
|
48
|
|
2.37119
|
2/5 Pint |
100 milliliters |
|
60
|
|
1.58502
|
2, 3 & 4 Oz. |
50 milliliters |
|
120
|
|
1.58502
|
1, 1.6 & 2 Oz. |
Official Conversion Factor: 1 Liter = 0.26417 U.S. Gallon |
BEER
Barrel equivalents of common keg and case sizes are printed in the beer regulations. Brewers must request case equivalent computations for other sizes from the Regulations Division in Headquarters. One barrel equals 31 U.S. Gallons.
27 CFR 25.156 Determination of tax on keg beer.
27 CFR 25.157 Determination of tax on bottled beer.
27 CFR 25.158 Tax computation for bottled beer.