Conversion Tables
Conversion tables for computation of taxable quantity of wine and spirits.
Wine |
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3 liters | 101 fl oz | 3 | 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 |
Distilled Spirits |
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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 |
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