Consistent with section (1) of this rule, some property will typically not qualify for the exemption, including but not limited to the following examples:
Commercial fixtures and space in a retail setting;
A commercially operated kitchen and associated fixtures and appliances for retail food service;
Entertainment, recreational and exercise facilities or equipment (except as dedicated workplace amenities for employees, who are actually engaged in and do not merely support eligible activities);
Medical devices; or
Sections (1) and (2) of this rule are excepted in the case of otherwise qualified property that is used for operations and at facilities described in OAR 123-674-1200 (Ineligible Activities)(3) or (4), including but not limited to electronic commerce operations in a so-designated area as described in OAR 123-662.