Contents
The Iowa 35 003A form is an essential document for various entities seeking a refund on sales and use tax related to construction contracts. This form is specifically designed for governmental units, private nonprofit educational institutions, nonprofit museums, businesses in economic development areas, rural water districts, and organizations like Habitat for Humanity. To initiate a claim, applicants must provide details such as the project description and the final settlement date of the contract, which must be filed within one year of that date. It is crucial that the contract is in writing, as this is a requirement for eligibility. Additionally, the form includes questions regarding previous claims and whether the applicant has received a tax credit certificate, which necessitates the inclusion of a copy with the submission. A complete list of contractors and subcontractors involved in the project must be provided, along with a breakdown of tax amounts to be refunded. The form also requires a declaration of accuracy, signed by the claimant, affirming that all information is true and complete. Properly filling out this form, including the local option tax summary, ensures a smoother processing of the refund claim.
Iowa 35 003A Preview
Iowa Department of Revenue
www.iowa.gov/tax
Construction Contract Claim for Refund
NAME OF governmental unit, private nonprofit educational institution, nonprofit museum, business in economic development area, rural water district, or Habitat for Humanity
CURRENT MAILING ADDRESS
FEIN
ADDRESS 2
CITY. STATE, ZIP
COUNTY NO.
1.Description of project: _________________________________________
2.Final settlement date of contract: _____________ Claim must be filed within one year of final settlement.
3. Was contract in writing? ________ If so, date signed: _________________ Contract must be in writing to be eligible
for a refund.
4.Have you previously filed a claim for this project? _______
5.Are you claiming a refund for which you received a tax credit certificate? _______ If yes, a copy of the tax credit certificate must be included with this claim for refund.
Items 1 – 5 and the local option tax summary on the reverse side must be completed before your claim can be processed.
LIST CONTRACTORS AND SUBCONTRACTORS ONLY. ATTACH ADDITIONAL SHEETS IF NEEDED.
NAME OF CONTRACTOR/ |
MATERIAL PURCHASES |
SUBCONTRACTOR |
AMOUNT |
TAX TO BE REFUNDED
Iowa Sales/Use |
Local Option |
SUBTOTALS
TOTAL REFUND DUE: Add Iowa sales/use tax and local option tax columns.
I, the undersigned, declare under penalty of perjury that I have examined this claim, including all attached contractors statements, and, to the best of my knowledge and belief, it is a true, correct, and complete claim. This claim is filed pursuant to section 423.4 Code of Iowa.
Signature: ________________________________________________ Print Name: _______________________________________
Title: __________________________________ Daytime Telephone Number: ______________________ Date: _______________
SUBMIT COMPLETED FORM WITH ORIGINAL CONTRACTOR’S STATEMENTS TO:
TAX MANAGEMENT DIVISION
IOWA DEPARTMENT OF REVENUE
PO BOX 10465
DES MOINES IA
Local Option Tax Summary
Construction Contract Claim for Refund
County |
|
Number |
Local Option Sales Tax |
|
|
01 |
|
|
|
02 |
|
|
|
03 |
|
|
|
04 |
|
|
|
05 |
|
|
|
06 |
|
|
|
07 |
|
|
|
08 |
|
|
|
09 |
|
|
|
10 |
|
|
|
11 |
|
|
|
12 |
|
|
|
13 |
|
|
|
14 |
|
|
|
15 |
|
|
|
16 |
|
|
|
17 |
|
|
|
18 |
|
|
|
19 |
|
|
|
20 |
|
|
|
21 |
|
|
|
22 |
|
|
|
23 |
|
|
|
24 |
|
|
|
25 |
|
|
|
26 |
|
|
|
27 |
|
|
|
28 |
|
|
|
29 |
|
|
|
30 |
|
|
|
31 |
|
|
|
32 |
|
|
|
33 |
|
|
|
County |
|
Number |
Local Option Sales Tax |
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
County |
|
Number |
Local Option Sales Tax |
|
|
67 |
|
|
|
68 |
|
|
|
69 |
|
|
|
70 |
|
|
|
71 |
|
|
|
72 |
|
|
|
73 |
|
|
|
74 |
|
|
|
75 |
|
|
|
76 |
|
|
|
77 |
|
|
|
78 |
|
|
|
79 |
|
|
|
80 |
|
|
|
81 |
|
|
|
82 |
|
|
|
83 |
|
|
|
84 |
|
|
|
85 |
|
|
|
86 |
|
|
|
87 |
|
|
|
88 |
|
|
|
89 |
|
|
|
90 |
|
|
|
91 |
|
|
|
92 |
|
|
|
93 |
|
|
|
94 |
|
|
|
95 |
|
|
|
96 |
|
|
|
97 |
|
|
|
98 |
|
|
|
99 |
|
|
|
Total Local Option Sales Tax
Instructions: |
Report the total local option sales tax as found on all the contractor’s statements attached to this claim for refund. They must be |
|
broken down by county in order to process your claim. The totals should match the local option sales tax subtotal on the front side |
|
of the form. This information is necessary to make appropriate distributions of the local option sales tax. Failure to provide this |
|
breakdown will delay processing of your refund claim. |
IOWA COUNTIES AND COUNTY NUMBERS
|
|
|
|
|
|
Document Attributes
| Fact Name | Details |
|---|---|
| Purpose | The Iowa 35 003A form is used to claim a refund for sales and use taxes related to construction contracts. |
| Eligibility | Only governmental units, private nonprofit educational institutions, nonprofit museums, businesses in economic development areas, rural water districts, and Habitat for Humanity can file this claim. |
| Filing Deadline | The claim must be filed within one year of the final settlement date of the contract. |
| Written Contract Requirement | The contract must be in writing to be eligible for a refund. |
| Tax Credit Certificate | If claiming a refund for which a tax credit certificate was received, a copy of that certificate must be included with the claim. |
| Governing Law | This form is filed pursuant to section 423.4 of the Code of Iowa. |
| Submission Instructions | The completed form, along with original contractor's statements, must be submitted to the Iowa Department of Revenue. |
Popular PDF Forms
Iowa Cubs Donation Request - Enhance the offerings at your community center events with donations from the Iowa Cubs, such as tickets or appearances.
To effectively manage risk and safeguard against unforeseen circumstances, it is advisable to utilize resources like Texas Documents when drafting your Hold Harmless Agreement, ensuring clarity and protection for all involved parties.
Rem Iowa Service Application - This application serves as a comprehensive tool for REM Iowa to gather essential information and better serve the community.
Iowa 123 - Delineates the agent's powers in a clear and understandable manner, avoiding misunderstandings and ensuring that the agent's actions align with the patient's wishes.