IC 6-2.5-5-38.1: Qualified computer equipment sales

Sec. 38.1. (a) As used in this section, "service center" means an educational service center established under IC 20-20.5-1.

(b) As used in this section, "school" means a public or private elementary or secondary school containing students in any grade from grade 1 through grade 12.

(c) As used in this chapter, "qualified computer equipment" means computer equipment, including hardware and software, specified by the state board of education under IC 6-3.1-15-10 (as in effect on January 1, 2012).

(d) Sales of qualified computer equipment are exempt from the state gross retail tax, if:

(1) the seller is a service center or school;

(2) the purchaser is a parent or guardian of a student who is enrolled in a school; and

(3) the qualified computer equipment is sold to the parent or guardian under IC 6-3.1-15-12 (as in effect on January 1, 2012).