1. (1) For the purpose of reporting and paying the tax set out at T.C.A. § 57-706, the following amounts will constitute a case of alcoholic beverages:

   1. (a) The following amounts constitute a case of distilled spirits:

      1. 1. Three (3) containers with a capacity of more than 64 ounces each but not exceeding 128 ounces each.
      2. 2. Six (6) containers with capacity of more than 32 ounces each but not exceeding 64 ounces each.
      3. 3. Twelve (12) containers with a capacity of more than 25.6 ounces each but not exceeding 32 ounces each.
      4. 4. Twelve (12) containers with a capacity of more than 16 ounces each but not exceeding 25.6 ounces each.
      5. 5. Twenty-four (24) containers with a capacity of more than 12.8 ounces each but not exceeding 16 ounces each.
      6. 6. Twenty-four (24) containers with a capacity of more than 8 ounces each but not exceeding 12.8 ounces each.
      7. 7. Forty-eight (48) containers each with a capacity of 8 ounces.
      8. 8. One hundred twenty (120) containers each with a capacity of 1.6 ounces or less.
      9. 9. Six (6) containers each with a capacity of 1.75 liters.
      10. 10. Twelve (12) containers each with a capacity of 1 liter.
      11. 11. Twelve (12) containers each with a capacity of 750 milliliters.
      12. 12. Twenty-four (24) containers each with a capacity of 500 milliliters.
      13. 13. Forty-eight (48) containers each with a capacity of 200 milliliters.
      14. 14. One hundred twenty (120) containers each with a capacity of 50 milliliters.

   2. (b) The following amounts constitute a case of wine:

      1. 1. Four (4) containers with a capacity of more than 64 ounces each but not exceeding 128 ounces each.
      2. 2. Six (6) containers with a capacity of more than 32 ounces each but not exceeding 64 ounces each.
      3. 3. Twelve (12) containers with a capacity of more than 25.6 ounces each but not exceeding 32 ounces each.
      4. 4. Twelve (12) containers with a capacity of more than 16 ounces each but not exceeding 25.6 ounces each.
      5. 5. Twenty-four (24) containers with a capacity of more than 12.8 ounces each but not exceeding 16 ounces each.
      6. 6. Twenty-four (24) containers with a capacity of more than 8 ounces each but not exceeding 12.8 ounces each.
      7. 7. Forty-eight (48) containers each with a capacity of 8 ounces or less.
      8. 8. Four (4) containers each with a capacity of 3 liters.
      9. 9. Six (6) containers each with a capacity of 1.5 liters.
      10. 10. Twelve (12) containers each with a capacity of 1 liter.
      11. 11. Twelve (12) containers each with a capacity of 750 milliliters.
      12. 12. Twenty-four (24) containers each with a capacity of 375 milliliters.
      13. 13. Forty-eight (48) containers each with a capacity of 187 milliliters.
      14. 14. Sixty (60) containers each with a capacity of 100 milliliters.
      15. 15. The number of any containers with a capacity of 2 liters or with a capacity of more than 3 liters necessary to equal 12 liters of wine.
2. (2) Cases will be determined on a fractional basis of the amounts specified above (for example, two-thirds (2/3) of a case of fifths with one-third (1/3) case of pints constitute a case or two- thirds (2/3) of a case of fifths with one-third (1/3) case of five hundred (500) milliliter containers constitute a case).
3. (3) Cases may be of assorted sizes and brands of alcoholic beverages. Distilled spirits and wine may not, however, he mixed in the same case.

Authority: T.C.A. §§ 57-132, 57-136, and 67-101. Administrative History: Original rule certified June 7, 1974. Amendment filed November 2, 1978; effective January 1, 1979.