Remittance of state sales tax for warehouses, grain elevators, and distribution centers

Available to

• wholesalers or third-party warehousers who own or operate warehouses or grain elevators
• retailers who own or operate distribution centers

Qualifying activity

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
• material handling and racking equipment for a qualifying facility as defined under the Available to  section

Documentation required to verify eligibility

Warehouse tax incentive application for remittance packet should include:

• completed application (one application for remittance allowed per quarter)
• copies of:
  • blueprints (identifying square footage of facility)
  • building permits (foundation/construction of building)
  • proof of invoice and sales tax payments (copies of checks, bank statements for ACH payments, certification of use/deferred sales tax paid)
  • completed electronic spreadsheet detailing purchase invoices and payments

Recommended submission instructions

We highly recommend submitting the application and documentation electronically through My DOR web messaging in the following format:

• 1 PDF document of the warehouse tax incentive remittance application
• 1 PDF document of the building permit (with first application only)
• 1 PDF document of the blue prints (with first application only)
• 1 PDF document of lease agreement, if applicable (with first application only)
• 1 PDF document of all invoices and payments (organize the document in the following order: invoice 1, payment 1, invoice 2, payment 2,…)
  • proof of payment of invoice and sales or use tax paid may include checks, bank statements, receipts, or certification of use/deferred sales tax paid
• DOR standardized electronic spreadsheet
  • list invoices on the spreadsheet in the same order as the invoice/payment PDF

Reporting/documentation

• no annual tax performance report 
• electronic filing not required

Get started

Quickly access all you need to file a complete application using the links below that correspond with your remittance type. To quicken the refund process, submit your application packet electronically with all necessary documentation.

Warehouse tax incentives

• Grain elevator construction/expansion
  • Warehouse tax incentive for grain elevator (1 million bushels)  and material-handling and racking equipment application
  • Warehouse tax incentive for grain elevator (2 million bushels or more)  and material-handling and racking equipment application
  • Warehouse tax incentive for grain elevator expansion and material-handling and racking equipment application
  • Grain elevator construction spreadsheet
  • Confidential Tax Information Authorization

• Grain elevator construction & material-handling and racking equipment (MHRE)
  • Warehouse tax incentive for grain elevator (1 million bushels)  and material-handling and racking equipment application
  • Warehouse tax incentive for grain elevator (2 million bushels or more)  and material-handling and racking equipment application
  • Grain elevator MHRE combo spreadsheet
  • Confidential Tax Information Authorization

• Grain elevator material-handling and racking equipment (MHRE)
  • Warehouse tax incentive for material-handling and racking equipment application
  • Grain elevator MHRE spreadsheet
  • Confidential Tax Information Authorization

• Warehouse construction/expansion
  • Warehouse tax incentive for new warehouse construction and material-handling and racking equipment application
  • Warehouse tax incentive for warehouse expansion and material-handling and racking equipment application
  • Warehouse construction spreadsheet
  • Confidential Tax Information Authorization

• Warehouse construction & material-handling and racking equipment (MHRE)
  • Warehouse tax incentive for new warehouse construction and material-handling and racking equipment application
  • Warehouse tax incentive for warehouse expansion and material-handling and racking equipment application
  • Warehouse MHRE combo spreadsheet
  • Confidential Tax Information Authorization

• Warehouse material-handling and racking equipment (MHRE)
  • Warehouse tax incentive for material-handling and racking equipment application
  • Warehouse MHRE spreadsheet
  • Confidential Tax Information Authorization

Questions?

Call Taxpayer Account Administration at 360-705-6217 or send a web message from your My DOR excise tax account with a topic of warehouse tax incentive application.