Regarding out of state purchases. If a laptop was purchased in Iowa for child to use at college, in Iowa, should this purchase be reported to Illinois for taxation?

It doesn't matter that you bought it in Iowa; for tax purposes your college-related expenses are reported on your Illinois return, since you are a resident of Illinois.

Thank you, leemarsh.  I pretty much knew the answer.  I was hoping to be told I was wrong.  I guess it fall under "it is better to be honest", especially with taxes.