COM/RAD 348 Rev. 03/13 13-49
Maryland
Form
348
CHECKLIST FOR BEER
NON-RESIDENT BREWERY PERMIT
The following is a checklist of the forms, etc., that must be sent to the Comptroller of Maryland, Revenue Administration Division’s,
Motor-fuel, Alcohol and Tobacco Tax Unit, when applying for a Non-Resident Brewery Permit authorizing the shipment of beer into the
State of Maryland. Incomplete applications or items not submitted will result in applications and check(s) being held in abeyance or
returned until all requirements are met.
The Following is the link to our forms page: http://taxes.marylandtaxes.com/Business_Taxes/Business_Tax_Types/
Alcohol_Tax/Filing_Information/Alcohol_Tax_Forms/
_____ Permit Application COM/RAD-328 properly executed (one copy).
_____ Form COM/RAD 330 - Beer Franchise Territories - one brand per page in duplicate.
_____ Your check or money order made payable to: “Comptroller of Maryland” in the amount of $50.00 to cover the fee for a
Non-resident Brewery Permit.
_____ A security in the amount of $1,000.00 must be posted. Please use beer bond form #ATT-5 - available on our website.
_____ Separate check covering amount of initial prepayment of beer tax. Beer tax must be paid prior to beer entering the state.
_____ Acopyofyourmostrecentnancialstatement.(BasicBalanceSheet)
_____ A copy of the invoice you propose to use to bill Maryland retailers
Note: name and address on invoice must match name and address on application.
_____ Letter(s) certifying that you are the brand owner and producer of the brands you propose to sell to Maryland retailers.
CONTACT INFORMATION
Comptroller of Maryland
Revenue Administration Division
Licensing & Registration
PO Box 2999
Annapolis, MD 21404
410-260-7980
1-800-638-2937
www.marylandtaxes.com