Computer Purchases by Doctors, Attorneys, CPAs and Other Professionals

Exemption for Computer Hardware

An exemption from Iowa sales / use tax exists in some situations for purchases of computer hardware. See Iowa Sales Tax on Computers for details.

Commercial Enterprise

The exemption applies to purchases of computer hardware by a "commercial enterprise."

A commercial enterprise includes:

A commercial enterprise does not include:


"Profession" means a vocation or employment requiring specialized knowledge and often long and intensive academic preparation including:

Sales / Use Tax Exemption Not Allowed

Since professions are excluded from the definition of a commercial enterprise for purposes of this exemption, Iowa sales / use tax must be paid when professions purchase computer hardware.

31-006 (04/23/12)