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
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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.