27 C.F.R. § 25.158

Current through September 30, 2024

Section 25.158 - Tax computation for bottled beer

Barrel equivalents for various case sizes are as follows:

(a)For U.S. measure bottles.

Bottle size (net contents in fluid ounces)	Number of bottles per case	Barrel equivalent
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

(b)For metric measure bottles.

Bottle size (metric net contents)	Number of bottles per case	Barrel equivalent
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

(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.

27 C.F.R. § 25.158

26 U.S.C. 5412

T.D. ATF-345, 58 FR 40357, 7/28/1993