42 Below uses a process that is closest to the grain (wheat) based vodka of Scandinavia. 42 Below is made from GE-free wheat. The alcoholic content is now reduced to 40% to meet government tax levels, so gets a lower tax hence allows it compete with other big brands. The name is supposed to refer to the southern latitude where it is produced just north of Wellington on the country’s 42nd parallel and also to its original 42% alcohol content.