Tax Form 35-003 (Construction Contract Claim for Refund)

Record Description: 

Iowa Sales Tax Treatment for Construction Contracts filed by Purchasing with Iowa Dept. of Revenue & Finance based on Form 35-002 provided by Contractor on certain types of construction orders. Special Iowa sales tax exemption certificate instead may be provided to Contractor that would eliminate sales tax issues.

Administrative Unit Responsible for Establishing Retention Criteria: 

Official Files Maintained By: 

Record Category: 

UI Retention Guidelines: 

5 Years

Confidential: 

Yes

Vital: 

Yes

Year Updated: 

2017