Warehouses and grain elevators more than 200,000 square feet

From the 2024 DOR Tax Exemption Study

82.08.820; 82.12.820 - Warehouses and grain elevators more than 200,000 square feet Description Certain warehouses and grain elevators are eligible for an exemption in the form of a remittance of the state sales and use taxes paid on purchases of machinery and on materials and labor for construction of these facilities. The remittance does not include local sales and use taxes. Warehouses more than 200,000 square feet in size receive an exemption equal to: - 100% of the state sales and use taxes paid on construction. - 50% of the state sales and use taxes paid on equipment, including materials handling and racking equipment, as well as labor and services rendered in respect to installing, repairing, cleaning, altering, or improving such equipment. Grain elevators receive an exemption of state sales and use taxes paid based on capacity of the facility: - 50% exemption with bushel capacity of one million, but less than two million. - 100% exemption with bushel capacity of two million or more. Purpose To encourage construction of warehouses and grain elevators in Washington and to increase the competitiveness of the warehouse and distribution industry in Washington. Taxpayer ($ in mil