Multi-Function Device Exemption in Iowa

Dec 11th, 2017

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. Device Exemption in Iowa