Home.Distilled Spirits.Conversion tables
Conversion tables
Conversion tables for computation of taxable quantity of spirits, wine & beer
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
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 |
|||||
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.
- TTB Updates COLA Form (02/04/13)
- TTB Guidance for Flood Damaged Products (01/22/13)
- Take Our Web Customer Satisfaction Survey (12/20/12)
- TTB Begins Electronically Processing Paper COLA Applications On or About 02/01/13 (12/17/12)
- TTB Recognizes Andong Soju and Gyeongju Beopju as Distinctive Products of Korea (10/11/12)
- Become a Distilled Spirits Industry Member?
- Determine and Pay Taxes?
- Obtain Labeling and Formulation Approval?
- Renew my SOT registration?
- Sell Tax-Free Alcohol to an Approved User?
- Submit a Product Sample?
- Determine Special Occupational Tax Liability?
- File a Disaster Claim?
- Contact a TTB Distilled Spirits Expert?
- Differentiate between a change in proprietorship and a change in control?
- Purchase a Security for a Collateral Bond?
| Page last reviewed/updated: 11/27/2012 |
No FEAR Act | Disaster Relief | Treas.gov | Inspector General | White House | Recovery.gov |
USA.gov | USA Freedom Corps | Webmaster