Iowa recently released a publication discussing the taxability of multi-function devices (MFDs) under the computer exemption.
A multi-function device is office equipment that includes the functions of multiple office machines. The most common example is an all-in-one-print, scan, email, and photocopier.
The computer exemption applies to MFDs used by insurance companies, financial institutions, and commercial enterprises. A commercial enterprise is a business or manufacturer conducted for profit, but it does not include professions (such as accountancy), occupations (such as farming), or nonprofit organizations.