The problem with % to ppm conversions is that % content is not a unique measure, while ppm is very specific. For example, vodka is 40% by volume ethanol, which is not the same as 40% by mass and it is not the same as 400,000ppm.
PPM is very specific since it is molecular fraction, hence the molar mass is irrelevant or accounted for. The percent composition can be by mass, by volume or by molar fraction...