Wine Gallon
A wine gallon is a standard liquid gallon (231 cubic inches) measured at 60°F, regardless of the spirit's proof. It is the physical volume, before converting to proof gallons.
Wine gallons describe how much liquid is in a barrel or tank; proof gallons describe how much pure alcohol that liquid represents. Distilleries record wine gallons at gauging and convert to proof gallons for tax and reporting using the spirit's proof.
What is the TTB definition of a wine gallon?
The TTB defines a wine gallon as a US gallon of 231 cubic inches of liquid, measured at 60°F. It is a measure of physical volume only and does not account for alcohol content, which is why distilleries convert wine gallons to proof gallons for tax and operational reporting. See 27 CFR 30.11 (eCFR Title 27).
Wine gallon vs proof gallon
A wine gallon is the volume of liquid; a proof gallon is one wine gallon at 100 proof, so it measures pure alcohol. Ten wine gallons at 100 proof equal ten proof gallons, but ten wine gallons at 125 proof equal 12.5 proof gallons. TTB reports and excise tax use proof gallons, which is why the conversion has to be consistent everywhere.
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