Sale of equipment
Sec. 12. (a) A service center may sell qualified computer
equipment received by taxpayers under this chapter only to the
following:
(1) Public or private elementary or secondary schools.
(2) The parent or guardian of a student enrolled in grade 1
through 12 that is a participant in a buddy system project or
enrolled in a school's computer education program.
(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.
(c) Before a public or private elementary school may purchase
qualified computer equipment from a service center, the school must
submit a statement to the service center detailing the following:
(1) The school's computer education program or planned
computer education program.
(2) The school's planned use of the qualified computer
equipment, including the goals of the plan, the implementation
of the plan, and the number of students that will be served with
the qualified computer equipment.
(d) 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, including a buddy system project.
(e) Before a parent or guardian of a student may purchase
qualified computer equipment from a service center, the parent or
guardian must present proof, in the form approved by the service
center, that:
(1) the child of the parent or guardian is a participant in a buddy
system project or enrolled in a school's computer education
program; and
(2) the qualified computer equipment will be used by the child
for an educational purpose.
As added by P.L.43-1992, SEC.11. Amended by P.L.62-1997, SEC.3.
Last modified: May 28, 2006