Distilled Spirits

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

59.2 Fl. Oz.

6

10.50

2.773806

1/2 gallon

1.00 liters

33.8 Fl. Oz.

12

12.00

3.170064

1 Quart

750 milliliters

25.4 Fl. Oz.

12

9.00

2.377548

4/5 Quart

375 milliliters

12.7 Fl. Oz.

24

9.00

2.377548

4/5 Pint

200 milliliters

6.8 Fl. Oz.

48

9.60

2.536051

1/2 Pint

100 milliliters

3.4 Fl. Oz.

60

6.00

1.585032

1/4 Pint

50 milliliters

1.7 Fl. Oz.

120

6.00

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 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

101 Fl. Oz.

4

12.00

3.17004

4/5 Gallon

1.5 liters

50.7 Fl. Oz.

6

9.00

2.37753

2/5 Gallon

1.00 liters

33.8 Fl. Oz.

12

12.00

3.17004

1 Quart

750 milliliters

25.4 Fl. Oz.

12

9.00

2.37753

4/5 Quart

500 milliliters

16.9 Fl. Oz.

24

12.00

3.17004

1 Pint

375 milliliters

12.7 Fl. Oz.

24

9.00

2.37753

4/5 Pint

187 milliliters

6.3 Fl. Oz.

48

8.976

2.37119

2/5 Pint

100 milliliters

3.4 Fl. Oz.

60

6.00

1.58502

2, 3 & 4 Oz.

50 milliliters

1.7 Fl. Oz.

120

6.00

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.