In order for qualified property under ORS285C.050(16), to actually be exempt in an enterprise zone under ORS 285C.170 or 285C.175:
It alsomust be effectively and primarilyused in one or more eligible activities described in OAR 123-674-1100 and not but seldom used inan activity listed in 123-674-1200(1).
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(3) or (4), including but not limited to electronic commerce operations in a so-designated area as described in OAR 123-662.
Any such property must also:
Relate to the Application consistent with OAR 123-674-3000 through 123-674-3500; and
Be constructed, added to, modified or installed in the zone to serve essentially only commercial/non-personal purposes.