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2021 Iowa Code
Title VII - EDUCATION AND CULTURAL AFFAIRS
Chapter 262 - BOARD OF REGENTS
Section 262.54 - Computer sales.
Universal Citation: IA Code § 262.54 (2021)
262.54 Computer sales.
Sales, by an institution under the control of the board of regents, of computer equipment, computer software, and computer supplies to students and faculty at the institution are retail sales under chapter 423.
90 Acts, ch 1272, §67;
2003 Acts, 1st Ex, ch 2, §159, 205
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