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.
UI retention guidelines
5 Years
Confidential
Yes
Vital
Yes
Year updated
2017
Administrative unit responsible for establishing retention criteria
UI Purchasing, Accounts Payable and Travel
Official files maintained by
UI Purchasing, Accounts Payable and Travel
Record category
Tax Records