What is proof gallon and wine gallon?
A proof gallon and a wine gallon are terms used to describe the same thing. A proof and wine gallon refers to one gallon of one 100 proof alcohol (or 50% by volume). The Federal Government taxes alcohol by the “proof gallon.” Hence, the proof becomes significant in taxable situations. For example, 200 proof, pure Ethanol has two (2) “proof gallons” per every one (1) gallon of alcohol. The actual physical quantity of one (1) gallon is then referred to as a “wine gallon.” 190 proof Ethanol, on the other hand, has 1.9 proof gallon per wine gallon of Ethanol.
