An off-site storage facility
(F) Off-site storage facility. An off-site storage facility is defined as a storage facility that is not an on-site storage facility. (G) Dual-function storage facility. A dual-function storage facility is defined as a storage facility that serves as both an off-site storage facility and an on-site storage facility. For example, a dual-function storage facility would include a regional warehouse that serves the taxpayer's separate retail sales outlets and also contains a sales outlet therein. A dual-function storage facility also includes any facility where sales are made to retail customers in on-site sales and to