Wholesalers or third-party warehousers who own or operate warehouses, grain elevators, and retailers who own or operate distribution centers.
Sales tax paid on:
- Construction or expansion of warehouse or distribution center by at least 200,000 square feet
- Construction or expansion of a grain elevator by at least one million bushel storage capacity
- Construction or expansion of a cold storage warehouse by at least 25,000 square feet (effective July 1, 2007 until July 1, 2012)
- Warehouse Tax Incentive Application for Remittance filed each quarter with the Department
- No Annual Tax Performance Report
- Electronic filing not required
For questions about the application, call Taxpayer Account Administration at 360-705-6217.