Sec. 38.1. (a) As used in this section, “service center” means an educational
service center established under
IC 20-20-1.
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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: means computer equipment, including hardware and software, specified by the state board of education under 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: means an educational service center established under IC 20-20-1. See Indiana Code 6-2.5-5-38.1
(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.
