Indiana Code 6-2.5-5-38.1. Qualified computer equipment sales
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Sec. 38.1. (a) As used in this section, “service center” has the meaning set forth in IC 6-3.1-15-3.
(c) As used in this chapter, “qualified computer equipment” has the meaning set forth in IC 6-3.1-15-2.
(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.
Terms Used In Indiana Code 6-2.5-5-38.1
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- qualified computer equipment: has the meaning set forth in Indiana Code 6-2.5-5-38.1
- school: means a public or private elementary or secondary school containing students in any grade from grade 1 through grade 12. See Indiana Code 6-2.5-5-38.1
- service center: has the meaning set forth in Indiana Code 6-2.5-5-38.1
(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 added by P.L.253-1997(ss), SEC.37.