Taxes Paid by Contractor. The Tribe may seek reimbursement from the State of sales tax and use tax paid by a contractor under § III(A)(3). Refund claims shall be filed on the Tribal Sales Tax and Use Tax Refund form and accompanied by a signed statement from the contractor stating the location at which materials were affixed to real estate, the date that the work was done, the amount paid for materials, and the sales tax and use tax paid on the purchases of the materials.