Sales of equipment, or an accessory, an attachment, or a repair part for equipment that is sold to a large fulfillment facility is exempt from sales and use tax. It must also be used at the facility in the distribution process, which includes receiving, inventorying, sorting, repackaging, or distributing finished retail products. Electricity is not eligible for the sales tax exemption.

A large fulfillment facility is used primarily for receiving, inventorying, sorting, repackaging, and distributing finished retail products for the purpose of fulfilling customer orders. The Secretary of Commerce must also certify that an investment of $100 million dollars (real and tangible personal property) for the facility within 5 years after the date on which the first property investment is made and that the facility will achieve an employment level of at least 400 within 5 years.