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).
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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).
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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.
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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
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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.
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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 construction/expansion:
- Warehouse construction & material-handling and racking equipment (MHRE):
- Warehouse material-handling and racking equipment (MHRE):
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.