Section 6-2.5-5-22 - Exemption; sales of meals; schools; fraternities; sororities; student cooperatives(a) Sales of school meals are exempt from the state gross retail tax if: (1) the seller is a school containing students in any grade, one (1) through twelve (12);(2) the purchaser is one (1) of those students or a school employee; and(3) the school furnishes the food and food ingredients on its premises.(b) Sales of food and food ingredients by not-for-profit colleges or universities are exempt from the state gross retail tax, if the purchaser is a student at the college or university.(c) Sales of meals by a fraternity, sorority, or student cooperative housing organization described in section 25(a)(1)(A) of this chapter are exempt from the state gross retail tax, if the purchaser: (1) is a member of the fraternity, sorority, or student cooperative housing organization; and(2) is enrolled in the college, university, or educational institution with which the fraternity, sorority, or student cooperative housing organization is connected and by which it is supervised.Amended by P.L. 137-2022,SEC. 28, eff. 7/1/2022.As added by Acts1980 , P.L. 52, SEC.1. Amended by Acts1980 , P.L. 49, SEC.2; Acts1981 , P.L. 77, SEC.3; P.L. 192-2002 (ss), SEC.54; P.L. 257-2003, SEC.28.