(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.
Indiana Legal Code