Establishes the gallon as the standard measurement for purposes of taxation of alcoholic beverages

This bill updates the state's alcohol tax laws to use the gallon as the standard unit of measurement instead of the liter. The primary change affects how taxes are calculated and recorded for distributors, retailers, and producers of alcoholic beverages. Under the new rules, tax rates for different types of liquor will be expressed in dollars per gallon rather than dollars per liter, and business records must track quantities in gallons. Additionally, the threshold for assuming a person is selling alcohol for profit is raised to 24 gallons, and tax exemptions for small personal imports are adjusted to reflect this gallon-based standard.