MARYLAND
FORM
027
ALCOHOLIC BEVERAGE
STORAGE REPORT
COM/RAD-027 05/20
INSTRUCTIONS FOR COMPLETING FORMS COM/RAD-027
AND 027-1
GENERAL INSTRUCTIONS
1. Form must be signed by the owner, partner, ocer or
authorized agent.
2. CompletedformsmustbereceivedintheAlcoholOceno
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. You may only store for one of the following persons or
entitieswhoactuallyholdstitletothealcoholicbeverages:
• TheholderofaWholesale,Manufacturer,orClassE,F,
orGlicenseissuedbythestateofMaryland.
• Theholderofaretaillicenseissuedbyalocalboardof
licensecommissionersinMaryland.
• The holder of an import-export permit issued by the
stateofMaryland(Note:allalcoholicbeveragesstored
under an import-export permit must be subsequently
shipped outside of Maryland).
• The holder of a non-resident dealer storage permit
issued by the state of Maryland.
4. Do Not Report product held in United States Customs
bond.However,productremovedfromthebondedportion
of your warehouse to the general warehouse must be
reportedasanacquisitiononformCOM/RAD-027-1.
5. Denitions:
• Storage: Is the placement of alcoholic beverages in
yourwarehousefortheaccountofotherperson?
Alcoholic beverages remaining in your warehouse
for more than 48 hours constitutes storage. Alcoholic
beveragesinyourwarehouseforlessthan48hoursand
forredistributionpurposesdonotconstitutestorageand
neednotbelistedexceptasdesignatedbytheAlcohol
andTobaccoTaxoce.
• Package:Forthepurposeofthisreport,apackageisa
standarddesignationofthecontainer:case,keg,barrel,
etc.Useabbreviationsprovided.
Form COM/RAD-027
Thisisthesummaryformofyouractivities.TheguresonLineA
(on-handrstofmonth)shouldagreewiththoseonLineE(on-
handendofmonth)ofyourpreviousmonth’sreport.Thetotals
onLineBshouldequalalltransactionsdetailedonFormCOM/
RAD-027-1(acquisitions).ThetotalsonLineDshouldequalall
transactionsdetailedonFormCOM/RAD-027-1(dispositions).
Form COM/RAD-027-1:
Useaseparateformforacquisitionsreceivedanddispositions
shipped and delivered. Check Appropriate box on the form
to designate activity type. If more space is needed for either
schedule,useadditionalforms.
Column
1 Enterdateofthetransaction.
2 Enterthequalifyinglicenseorpermitnumberfor
theaccountforwhomyouarestoringorshipping
alcoholicbeverages.
3 Enteryourreceiptorotherreferencenumber.
4 PS and ST permit holders must list the name
andlicenseorpermitnumberoftheentityfrom
whom you received alcoholic beverages. NS
and IE permit holders must list the name and
licensenumberofthestoragewarehousewhere
your alcoholic beverages are being received
for storage. For product shipped, indicate the
name, city and state ofthe consignee to whom
youshippedordeliveredalcoholicbeverageson
behalfofalicenseorpermitholder.
5,6,&7 Indicateintheappropriatecolumn,totalnumber
ofpackagesforbeer,wineand/orspirits.
Amended Return/Schedules
PlaceanXintheboxifyouaremakingchangestoapreviously
ledreturn/schedule.
For more information:
Comptroller of Maryland
RevenueAdministrationDivision
ReturnsProcessing
AlcoholTaxOce
POBox2999
Annapolis,MD21404-2999
www.marylandtaxes.gov
Telephone:410-260-7127or800-638-2937
Fax:410-260-7924