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Excise rates are expressed per liter of alcohol (LAW) for alcoholic beverages. The volume of alcohol subject to excise duty is calculated by multiplying the actual volume of product by its alcoholic strength. For example, 3,000 liters of an 'other excitable beverage' with alcohol strength of 3.3% will have 99 LAW.
Guide to calculating excise duty: Spirits This is calculated by multiplying the bulk liters by the ABV of the product. The excise duty is then obtained by multiplying this amount by the spirit duty rate. To calculate the excise duty on 100 cases of 40% ABV whiskey each containing 12 x 75cl. Volume per case.
To calculate the excise tax amount, multiply the vehicle's purchase price by the excise tax percentage or millage rate. For example, a new car buyer in Maine pays a millage rate of .0240. If the car costs $18,000, multiply $18,000 by .0240 to get the excise tax amount of $432.
Alcohol Excise Taxes Distilled spirits generally are taxed at $13.50 per proof gallon (a proof gallon is one liquid gallon that is 50 percent alcohol), but a lower rate applies in 2018 and 2019 to quantities of less than 22.23 million proof gallons removed from the distillery or imported.
The revenue flowing to the state General Fund is used for education, healthcare and other related programs. Revenue returned to local governments is used for prevention programs, law enforcement, emergency medical services and many other local needs.
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].
Each degree of proof is equal to ½ percent alcohol. Multiply by the proof converted to a decimal. EXAMPLE 1: 100 liters at 80º proof. 80º proof is .80 100 liters X .80 equals 80 proof liters.
In the United States, alcoholic proof is defined as twice the percentage of ABV. So, 100-proof whiskey contains 50% alcohol by volume; 86-proof whiskey contains 43% alcohol. In beer, alcohol content is 3-12% ABV, but it is most often 4-6%.
Alcohol proof is a measure of the content of ethanol (alcohol) in an alcoholic beverage. The term was originally used in England and was equal to about 1.821 times the alcohol by volume (ABV). ... In the United States, alcohol proof is defined as twice the percentage of ABV.
1 “wine gallon” is equal to 128 fl oz or 3.78 liters. A “proof gallon” is a measurement of only the ethyl alcohol contained in a given volume of liquid. 1 proof gallon is equal to 1 wine gallon of liquid containing 50% ethanol.
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