IC 6-2.5-5-38.1 — Qualified computer equipment sales
Chapter 5. Exempt Transactions of Retail Merchant
Bills amending this section
Section text
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).
As added by P.L.253-1997(ss), SEC.37. Amended by P.L.118-2024, SEC.8; P.L.74-2026, SEC.7.
Source: official publisher (2026 edition)