Tax Computation for Bottled Beer
§ 25.158 Tax computation for bottled beer.
Barrel equivalents for various case sizes are as follows:
(a) For U.S. measure bottles.
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Bottle size Number of Barrel
(net contents in fluid ounces) bottles per case equivalent
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6................................................ 12 0.01815
6................................................ 24 0.03629
7................................................ 12 0.02117
7................................................ 24 0.04234
7................................................ 32 0.05645
7................................................ 35 0.06174
7................................................ 36 0.06351
7................................................ 40 0.07056
7................................................ 48 0.08468
8................................................ 12 0.02419
8................................................ 24 0.04839
8................................................ 36 0.07258
8................................................ 48 0.09677
10............................................... 12 0.03024
10............................................... 24 0.06048
10............................................... 48 0.12097
11............................................... 12 0.03327
11............................................... 24 0.06653
11.5............................................. 24 0.06956
12............................................... 12 0.03629
12............................................... 15 0.04536
12............................................... 20 0.06048
12............................................... 24 0.07258
12............................................... 30 0.09073
12............................................... 48 0.14516
12............................................... 50 0.15121
14............................................... 12 0.04234
14............................................... 24 0.08468
16 (1 pint).................................... 12 0.04839
16 (1 pint).................................... 24 0.09677
22............................................... 12 0.06653
22............................................... 24 0.13306
24............................................... 12 0.07258
24............................................... 24 0.14516
30............................................... 12 0.09073
32 (1 quart).................................. 12 0.09677
40.............................................. 12 0.12097
64............................................... 1 0.01613
64............................................... 4 0.06452
64............................................... 6 0.09677
128 (1 gallon)................................ 1 0.03226
288.............................................. 1 0.07258
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(b) For metric measure bottles.
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Bottle size Number of Barrel
(net contents in fluid ounces) bottles per case equivalent
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500 milliliters................................ 24 0.10226
750 milliliters................................ 12 0.07670
1 liter.......................................... 12 0.10226
2 liters......................................... 6 0.10226
5 liters......................................... 1 0.04261
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(c) For other case sizes. If beer is to be removed in cases or bottles of sizes other than those listed in the above tables, the brewer shall notify the appropriate TTB officer in advance and request to be advised of the fractional barrel equivalent applicable to the proposed case size.
(26 U.S.C. 5412)
[T.D. ATF -345, 58 FR 40357, July 28, 1993]
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