ASHLEY — Western Power Sports is announcing today that it will build a distribution center in Ashley, according to the DeKalb County Economic Development Partnership.

The company said it expects to hire about 40 employees and invest approximately $3.8 million in Ashley over the next two years.

Western Power Sports is a wholesaler and distributor of power sports parts and accessories with corporate headquarters in Boise, Idaho. It ranks as the nation’s third-largest wholesale distributor in its category, distributing more than 85,000 types of parts and accessories for motorcycles, all-terrain vehicles, snowmobiles, watercraft and bicycles.

WPS currently has warehouses in Boise and in Fresno, Calif., Memphis, Tenn., and Elizabethtown, Pa. It sells only to dealers.

“We are excited about our new home in Ashley, Indiana,” Craig Shoemaker, chief executive officer and president of WPS, said in a news release.

“We knew that we wanted to be in Indiana to provide our dealers in the Midwest region with one- and two-day shipping,” Shoemaker said. “After two years of looking and waiting for the right warehouse, community and timing, we chose Ashley. We have found everything we needed here and couldn’t be happier. The Town of Ashley and the surrounding community have been gracious and helpful. This makes it easier to bring more jobs and expansion of the warehouse in the years to come.”

Ken McCrory, director of the DeKalb County Economic Partnership, said he applauded the teamwork of McEntarfer and the Indiana Economic Development Corp., which offered WPS up to $150,000 in performance-based tax credits.

The DCEDP has asked the Town of Ashley to provide a property-tax abatement for WPS, McCrory added.

Today’s announcement marks the second time this year that a company has chosen Ashley as the site for a distribution center. In January, Family Dollar said it will invest $70 million in a 815,000-square-foot warehouse-distribution operation at Ashley that will employ 350 people.

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