Indiana Code Title 6. Taxation § 6-2.5-5-22

(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.

(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.