Construction has started on the new Living Spaces store in Pflugerville.

The $40 million destination retail project will be located at 19024 Heatherwilde Blvd. on the southwest corner of SH 45. There will be entrances off Meister Lane and Heatherwilde Boulevard.

1. Living Spaces, a furniture retailer, is based in California.

2. The original plan called for 650,000 square feet, but site plans reviewed Friday show the business will now be 530,000 square feet. Officials said the warehouse will be smaller, but the retail portion will be as originally planned.

3. Of that space, 146,884 square feet will be retail.

4. 380,000 square feet will be warehouse space.

5. 3,116 square feet will be used for a restaurant at one of the store.

6. This will be the first Texas location of Living Spaces, which also has 19 locations in California, Nevada and Arizona.

7. Terms of the economic development agreement, published by Community Impact Newspaper in November's print edition, provides 50 percent of the sales tax to Living Spaces for a period of 10 years, or a total of  $3 million, and Living Spaces will provide a $40 million investment.

8. Pflugerville will collect 100 percent of sales tax from Living Spaces’ online sales.

9. The project could generate 100 full-time jobs.

10. Living Spaces will be one building with one story.

11. Three other lots on the property will be developed.

12. The project's first lot, which will include the retail, warehouse, restaurant and parking components, is 60.165 acres; lot 2 is 3.331 acres; lot 3 is 2.090 acres; and lot 4 is 3.492 acres.

13. Construction is estimated at less than 18 months.

14. Living Spaces, according to Pflugerville officials, will have a “similar, if not more” sales tax impact on the city.

15. As part of the agreement with Pflugerville, Living Spaces will not have another distribution center within a 100-mile radius of the Pflugerville location.

16. Living Spaces has been in business since 2003.

17. Home accessories include lighting, rugs, floor accessories, wall art, throws, mirrors, pillows and tabletop décor.

18. On display will be more than 150 living rooms, 115 dining rooms and 100 bedrooms, along with home office, outdoor, entertainment and children’s furniture.