# 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.

 Page last reviewed: November 27, 2012 Page last updated: May 17, 2019 Maintained by: Alcohol Labeling and Formulation Division, National Revenue Center, Regulations and Rulings Division

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