STORAGE REPORT
OF BEER, WINE, AND
DISTILLED SPIRITS
MARYLAND
FORM
027-1
COM/RAD-027-1 06/19
Page _____ of _____
Column 1 Column 2
Column 3
Column 4 Column 5 Column 6 Column 7
Date
License/
Permit
Number
Reference
Number
Received From (License or Permit Holder)
or Disposition to (Addressee)
Beer Wine Spirits
Abbreviations: Cases - cs Cartons - ctn Kegs - kg Barrels - bbl
PACKAGES
Name
Period End Date (MM/YYYY)
Trade Name
Street Address City State Zip Code +4
Permit Number Email Address
Received
Shipped and Delivered
Receipt
or
STORAGE REPORT
OF BEER, WINE, AND
DISTILLED SPIRITS
INSTRUCTIONS
MARYLAND
FORM
027-1
COM/RAD-027-1 05/20
GENERAL INSTRUCTIONS
1. Formmustbesignedbytheowner,partnerorocer.
2. Completed forms must be received no later than the 15th
day of the month following the report month A report must
be led even if you had no activity in the report month.
3. NoticetoPermitHolders:
A.PublicStorage(PS) andPublic StorageandTransporta-
tion (ST) permit holders
1) May only store for one of the following persons or en-
titieswhoholdstitletothealcoholicbeverages:
a. TheholderofaWholesale,Manufacturer,orClass
E,F,orGlicenseissuedbythestateofMaryland.
b.The holder of a retail license issued by a local
boardoflicensecommissionersinMaryland.
c. Theholderofanimport-exportpermitissuedby
thestateofMaryland(Note:allalcoholicbever-
agesstoredunderanimport-exportpermitmust
be subsequently shipped outside of Maryland and
may not be consigned, delivered or sold to any
person in Maryland).
d. The holder of a non-resident dealer storage per-
mit issued by the state of Maryland.
2) DoNotReportproductheldinUnitedStatesCustoms
bond. However, product removed from the bonded
portion of your warehouse to the general warehouse
mustbereportedasanacquisitiononformCOM/RAD-
027-1.
3) Denitions:
a. Storage: Is the placement of alcoholic bever-
agesinyourwarehousefortheaccountofother
persons. Alcoholic beverages remaining in your
warehouse for more than 48 hours constitutes
storage. Alcoholic beverages in your warehouse
for less than 48 hours and for redistribution pur-
posesdonotconstitutestorageandneednotbe
listed except as designated by the Alcohol Tax
oce.
b. Package:Apackageisastandarddesignationof
thecontainer:case,keg,barrel,etc.Useabbre-
viationsprovidedonform027-1.
B. Non-Resident Storage (NS) and Import and Export (IE)
permit holders
1) Mayonlystorealcoholicbeveragesinapublicstorage
warehouselicensed by the AlcoholTaxoce except
foralcoholicbeveragesstored in United States Cus-
tomsBond. Ifstored inBond, sodesignate withthe
publicstoragewarehousenameincolumn4oftheMD
form 027-1.
2) Alcoholic beverages stored under an Import-Export
permit must ultimately be shipped outside of Mary-
landandmaynotbeconsigned,deliveredorsoldto
any person in Maryland.
3) Alcoholic beverages stored under a Non-Resident
Storage permit may be shipped outside of Maryland
ortoqualiedlicenseesinMaryland,providedinthe
lattercasetheinvoiceisissuedbytheNon-Resident
Dealerconcurrentwiththeshipment.
Form COM/RAD-027:
Thisisthesummaryformofyouractivities.TheguresonLine
A(on-handrstofmonth) should agree with those on-Line E
(on-handendofmonth)ofyourpreviousmonth’sreport.
Calculatethe total packagesonthe schedule COM/RAD-027-1
detailingproductreceivedandenteronCOM/RAD-027LineBby
producttype.
OnlineCaddtheproductreceivedtotheproductonhandand
providethetotalnumberofpackages.
Calculatethe total packagesonthe schedule COM/RAD-027-1
detailingproductshippedanddeliveredandenteronCOM/RAD-
027lineDbyproducttype.
OnLineEprovidethetotalnumberofpackagesbyproducttype,
on hand at the end of the reporting period.
Form COM/RAD-027-1:
Usea separateformfor acquisitionsreceived anddispositions
shipped and delivered. Check Appropriate box on the form
to designate activity type. If more space is needed for either
schedule,useadditionalforms.
Column
1 Enterdateofthetransaction.
2 Enterthequalifyinglicenseorpermitnumberfor
theaccountforwhomyouarestoringorshipping
alcoholicbeverages.
3 Enteryourreceiptorotherreferencenumber.
4 PS and ST permit holders must list the name and
licenseorpermitnumberoftheentityfromwhom
youreceivedalcoholicbeverages.NSandIEper-
mitholdersmustlistthe nameandlicensenum-
berofthestoragewarehousewhereyouralcoholic
beverages are being received for storage. For
productshipped,indicatethename,cityandstate
oftheconsigneetowhomyoushippedordelivered
alcoholicbeveragesonbehalfofalicenseorper-
mit holder.
5,6,&7 Indicatein theappropriatecolumn, totalnumber
ofpackagesforbeer,wineand/orspirits.
For more information:
Comptroller of Maryland
RevenueAdministrationDivision
ReturnsProcessing
AlcoholTaxOce
POBox2999
Annapolis,MD.21404-2999
www.marylandtaxes.gov
Telephone:410-260-7127or800-638-2937
Fax:410-260-7924