Section 6-2.5-5-38.1 - Qualified computer equipment sales(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).Amended by P.L. 118-2024,SEC. 8, eff. 7/1/2024.As added by P.L. 253-1997 (ss), SEC.37.