Schedule of Planned
Promotional Activities
COM/FED RLS 304 Rev. 09/19
Maryland
Form
304
Planned Promotional Activities (Instructions)
Page 3
General Instructions: Form must be typed, or printed legibly. Illegible forms will be returned
1. Report is due on the 20th of each month for planned promotional activities in the following month.
2. Complete a separate Form 304 for each brand promotion.
3. If the person or entity participating in or conducting the event is not the brand owner, supplier or designated Maryland wholesaler of the product, a letter must be on le
designating the third party relationship in accordance with Regulation 03.02.05.07.
4. The brand owner, supplier or wholesaler is ultimately responsible for ensuring that all promotional activities are conducted in accordance with the trade practice regulations.
The ling of this form is not, in itself, implied approval for all aspects of the proposed promotional activity.
5. File an amended report with any changes. Amended reports must be led ve days before the event.
Instructions by Line Item:
A. The primary sponsor can be the brand owner, supplier, wholesaler, or retailer.
B-C. The wholesaler and/or brand owner should be listed if directly or indirectly participating in the event.
D. List all brands or products to be promoted at the event.
E-F. List type of promotional activity and fully describe. If more information is needed, attach separate sheet.
G. The primary coordinator must be an authorized employee or representative of the brand owner or wholesaler.
H. List all non-licensed third party participants, or charitable groups, and/or modeling agencies that will be involved in conducting the activity.
I. This form must be signed by a responsible manager. It should not be signed by a sales representative who does not have supervisory responsibility or oversight for the
promotional activity.
J1. List Central Registration number (same as sales tax number) of licensed retail location.
J2. List license name and/or trade name of licensed retail location where event will be conducted.
J3. List complete address of licensed retail location where event will be conducted.
J4. List date of planned promotion/event.
J5. List approximate time of planned promotion/event.
J6-9. Describe giveaway items, estimated quantity, cost per item (not to exceed $10.00 per item), and total cost of all giveaway items.
J10. List estimated incidental expenses related to promotion/event (not to exceed $150.00 per Regulation 03.02.05.12).
J11. Indicate how many other events the primary or secondary sponsor has conducted at this account in past calendar year (limit twelve per calendar year).
The limit is per brand owner or supplier and not per brand.
Comptroller of Maryland
Field Enforcement Division
P.O. Box 2397
Annapolis, Maryland 21404-2997
410-260-7839 or 800-MD-TAXES
ATT@
marylandtaxes.gov
www.marylandtaxes.gov