Conversion Tables

Conversion tables for computation of taxable quantity of wine and spirits.

Wine
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

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Distilled Spirits
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

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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