1. (a) A service center may sell qualified computer equipment received by taxpayers under this chapter only to the following:

   1. (1) Public or private elementary or secondary schools.
   2. (2) The parent or guardian of a student enrolled in grade 1 through 12 that is enrolled in a school's computer education program.
2. (b) A service center may sell qualified computer equipment under this chapter to schools, parents, or guardians located outside the service center's normal service area, but not outside Indiana.
3. (c) A school that purchases qualified computer equipment from a service center may sell the qualified computer equipment to a parent or guardian of a child who is enrolled in the school's computer education program.

As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.3; P.L.286-2013, SEC.5; P.L.233-2015, SEC.20.