Horizon Beverage Co. has purchased the 403,353-square-foot former General Motors distribution center at 45 Commerce Way in Norton for about $21 million.

Horizon Beverage Co., a distributor of spirits, wine and beer, secured more than $2.5 million in state and local tax incentives for its expansion, consolidation and relocation, according to a statement. Horizon Beverage will invest a total of $43 million to purchase and renovate the vacant Norton facility. It will construct an additional 160,000 square feet for on-site distribution and office spaces.

The Norton building, which sits on nearly 56 acres, was last assessed for $22.6 million, according to records obtained from The Warren Group, publisher of Banker & Tradesman.

The redevelopment project is expected to begin this summer. Horizon Beverage will move from 250,000 square feet at 80 Stockwell Drive in Avon.

Lynn Tokarczyk, of Medway-based government incentives consulting firm Business Development Strategies Inc. (BDS), aided Horizon Beverage in acquiring the tax incentives for its redevelopment project.

"Lynn Tokarczyk and the BDS team played a critical role in the development of our new distribution center in Norton," said Michael Epstein, vice president of operations and general counsel, Horizon Beverage. "I would never undertake a development project without BDS on my team."

CB Richard Ellis is negotiating the purchase of the Norton building on behalf of Horizon Beverage.