Determination of Fill of Beer Containers

Abstract

Abstract Since the tax on beer is based on volume, the Internal Revenue Service suggests that beer containers be filled as nearly as possible to the quantity shown on the label, with substantially as much underfill as overfill in each lot. However, the philosophy of weights and measures officials in protecting the consumer is that the beer container should always contain at least as much as the quantity shown on the label, with very little tolerance for underfills. These different attitudes illustrate the need for establishing reasonable and equitable fill tolerances. This paper compares and evaluates 2 methods (volumetric and gravimetric) for the determination of the fill of beer containers. These 2 methods were shown to give comparable results. Samples from 4 large and 4 small breweries were examined. The densities of the different samples and the contents in fluid ounces are tabulated. The effect of beer retention inside the container in the volumetric determination and the variations in container tare weights in the gravimetric method are examined. The effects of carbon dioxide on both methods are also discussed.