Warehouses and grain elevators more than 200,000 square feet

From the 2024 DOR Tax Exemption Study

Det. No. 21-0114, 41 WTD 419 (November 30, 2022) 420 finished goods. Id. On December 7, 2017, after the Department’s Taxpayer Account Administration Division (TAA) began processing the applications for 2016, TAA also received applications for the first, third, and fourth quarters of 2017, where Taxpayer checked the same boxes in response to substantially the same questions.2 TAA reviewed the applications and requested additional information. On January 10, 2018, Taxpayer sent TAA the following message (in pertinent part): Hello . . . : I apologize for the confusion, but to be clear, [Taxpayer] does not conduct retail sales at the warehouse through a website, phone or catalog order. [Taxpayer] has a team of . . . sales representatives that work out of their homes which are located throughout the State of Washington. These sales representatives meet with their customers (hospitals, nursing homes and healthcare providers) at the customer’s Washington place of business. The retail sale occurs when the sales representative makes the sale at the customer’s location. The order fulfillment for these sales occurs from the new . . . Distribution center. TAA denied the applications, explainin