Indiana § 6-2.5-5-38.1 Qualified computer equipment sales

Indiana Statutes

§ 6-2.5-5-38.1 — Qualified computer equipment sales

Indiana § 6-2.5-5-38.1

Art. 2.5STATE GROSS RETAIL AND USE TAXES

Ch. 5Exempt Transactions of Retail Merchant

This text of Indiana § 6-2.5-5-38.1 (Qualified computer equipment sales) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-2.5-5-38.1 (2026).

Text

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.

(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

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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.
(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).