Statutes > Iowa Statutes > Title 7 - Education and Cultural Affairs > Subtitle 4 - Regents Institutions > CHAPTER 262 - BOARD OF REGENTS > 262.54 - COMPUTER SALES.

262.54 - COMPUTER SALES.

        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.
         Section History: Recent Form
         90 Acts, ch 1272, §67; 2003 Acts, 1st Ex, ch 2, §159, 205