262.54 - COMPUTER SALES. - Iowa Statutes

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