“My question is whether or not a university student parking permit is considered Qualifying. There was also a required calculator purchase necessary for advanced science/engineering courses. Are these considered qualifying expenses for tax purposes?”----->IN genral parking permit is not considered your qualifying educational expense. Qualifying educational expenses depend on what type of plan you purchase. If you purchase a prepaid plan, it usually only covers tuition and required fees, though some allow room and board to be purchased for an additional cost. College savings plans allow payouts to be used for tuition, required fees, books, and equipment that is required such as a laptop or calculator or etc. If you are enrolled at least half-time, room and board may also be covered as a qualified educational expense.
Please go to the Website here:
http://www.sec.gov/investor/pubs/intro529.htm]An Introduction to 529 Plans
United States Code: Title 26,529. Qualified tuition programs | LII / Legal Information Institute