Ind. Code § 6-2.5-5-38.1
Qualified computer equipment sales
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2025
As of January 1, 2018
Sec. 38.1. (a) As used in this section, "service center" has the meaning set forth in IC 6-3.1-15-3.
Sec. 38.1. (a) As used in this section, "service center" means an educational service center established under IC 20-20-1.
(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.
(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" has the meaning set forth in IC 6-3.1-15-2.
(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:
(d) Sales of qualified computer equipment are exempt from the state gross retail tax, if:
(1) the seller is a service center or school;
(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
(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.
(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).
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.