Iowa Form 35 003A PDF Details

In the realm of construction and economic development within Iowa, grasping the details and utility of the Iowa 35 003A form becomes essential. Aimed at a diverse audience, including governmental units, private nonprofit educational institutions, nonprofit museums, businesses in economic development areas, rural water districts, and Habitat for Humanity, this form serves a crucial role in facilitating the refund claims process for sales and use taxes. The form mandates a comprehensive disclosure of project descriptions, the final settlement date of the contract—which underscores the necessity of filing the claim within a one-year window from this date—and the imperative that the contract be in writing. Concerns such as whether a claim has been previously filed for the same project and if tax credit certificates, which necessitate inclusion if a refund is being claimed on their basis, are addressed directly. Furthermore, it specifies the need for a detailed listing of contractors and subcontractors along with their corresponding material purchases and the tax amounts eligible for refund. The meticulous breakdown required for the local option sales tax, per county, highlights the form's role in ensuring accurate tax refund distribution, pointing to its significance in the broader fiscal landscape of Iowa's infrastructure and community development projects.

QuestionAnswer
Form NameIowa Form 35 003A
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesopwa department of revenue form 35 003a, 10-BUCHANAN, 87-TAYLOR, 20-CLARKE

Form Preview Example

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 50306-0465

35-003a (07/01/13)

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

01-ADAIR

15-CASS

29-DES MOINES

43-HARRISON

57-LINN

71-O’BRIEN

85-STORY

02-ADAMS

16-CEDAR

30-DICKINSON

44-HENRY

58-LOUISA

72-OSCEOLA

86-TAMA

03-ALLAMAKEE

17-CERRO GORDO

31-DUBUQUE

45-HOWARD

59-LUCAS

73-PAGE

87-TAYLOR

04-APPANOOSE

18-CHEROKEE

32-EMMET

46-HUMBOLDT

60-LYON

74-PALO ALTO

88-UNION

05-AUDUBON

19-CHICKASAW

33-FAYETTE

47-IDA

61-MADISON

75-PLYMOUTH

89-VAN BUREN

06-BENTON

20-CLARKE

34-FLOYD

48-IOWA

62-MAHASKA

76-POCAHONTAS

90-WAPELLO

07-BLACK HAWK

21-CLAY

35-FRANKLIN

49-JACKSON

63-MARION

77-POLK

91-WARREN

08-BOONE

22-CLAYTON

36-FREMONT

50-JASPER

64-MARSHALL

78-POTTAWATTAMIE

92-WASHINGTON

09-BREMER

23-CLINTON

37-GREENE

51-JEFFERSON

65-MILLS

79-POWESHIEK

93-WAYNE

10-BUCHANAN

24-CRAWFORD

38-GRUNDY

52-JOHNSON

66-MITCHELL

80-RINGGOLD

94-WEBSTER

11-BUENA VISTA

25-DALLAS

39-GUTHRIE

53-JONES

67-MONONA

81-SAC

95-WINNEBAGO

12-BUTLER

26-DAVIS

40-HAMILTON

54-KEOKUK

68-MONROE

82-SCOTT

96-WINNESHIEK

13-CALHOUN

27-DECATUR

41-HANCOCK

55-KOSSUTH

69-MONTGOMERY

83-SHELBY

97-WOODBURY

14-CARROLL

28-DELAWARE

42-HARDIN

56-LEE

70-MUSCATINE

84-SIOUX

98-WORTH

 

 

 

 

 

 

99-WRIGHT

35-003b (9/11/12)