Property Tax Alert–Wisconsin

March 2005

Faxing and copying devices that were also capable of performing scanning and printing functions did not qualify for a computer exemption from Wisconsin property tax because the devices did not constitute electronic peripheral equipment. The devices failed to satisfy a statutory requirement that they be connected to an external computer in order to operate. Although the scanning and printing functions operated while connected to a computer, it was not necessary that the devices as a whole be connected to a computer in order to perform the multifunctional tasks. Thus, the devices did not qualify as electronic peripheral equipment and were properly assessed as copiers and faxing machines, respectively.

Please contact Rash & Associates for more information.