{"data":{"id":"us-in/ic-6-2.5-5-38.1","jurisdiction":"us-in","citation":"IC 6-2.5-5-38.1","heading":"Qualified computer equipment sales","body":"Sec. 38.1. (a) As used in this section, \"service center\" means an educational service center established under IC 20-20.5-1.\n(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.\n(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).\n(d) Sales of qualified computer equipment are exempt from the state gross retail tax, if:\n(1) the seller is a service center or school;\n(2) the purchaser is a parent or guardian of a student who is enrolled in a school; and\n(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).","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 5. Exempt Transactions of Retail Merchant"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-5-38.1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b5d7e7dc833eb993fdfbffd2ed71f502dd5ec5f87e0a43ded8ad61148b6d1879","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-5-38","next":"us-in/ic-6-2.5-5-38.2"},"notice":"GroundRules: Original legal text. Not legal advice."}