It seems like it. If I go to tesla.com/model3 and start the process for a base (standard range = 220 miles) RWD sedan, it's $35k before $3750 federal credit and $1750 state (PA) rebate.

You can get it any color, as long as it's black. Any other color costs $1500, and getting rims different from the total black stock ones are also $1500.

The interior is black cloth with manual seat adjustments and "basic audio." At least on this version, there are no options to change that. Ahh the next step up trim level is "Partial Premium Interior" for $2500.

Some states have sales tax on cars and others do not. My state Georgia has a 6.5% sales tax (might be more in 2019). We used to pay a yearly tax on the average value for you make/model/year but now you just play a flat rate at sale time.

Your county or city could also impose a tax on top of the states rate. It’s complicated and I’m sure it’s why car companies don’t list taxes in the US on their websites.

The entry level model is 35K before tax breaks (which is $3750 now IIRC). Some places in the US have sales tax, some not.