{"data":{"id":"us-ia/iowa-code-262.54","jurisdiction":"us-ia","citation":"Iowa Code § 262.54","heading":"Computer sales.","body":"Sales, by an institution under the control of the board of regents, of computer equipment, computer software, and computer supplies to students and faculty at the institution are retail sales under chapter 423.","path":["Title VII - EDUCATION, HISTORY, AND CULTURE (Ch. 256 - 305B)","Chapter 262 - BOARD OF REGENTS","Subchapter V - COMPUTER SALES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/262.54.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:07Z","sha256":"82e990e993dabcbe29e281818c34bb5abab3dab7db344ec04c87af3fc63a1178","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-262.53","next":"us-ia/iowa-code-262.55"},"notice":"GroundRules: Original legal text. Not legal advice."}