Commercial packaged boilers

means a type of packaged low pressure boiler that is industrial equipment with a capacity (rated maximum input) of 300,000 Btu per hour (Btu/hr) or more which, to any significant extent, is distributed in commerce:

(1)  For heating or space conditioning applications in buildings; or

(2)  For service water heating in buildings but does not meet the definition of ‘‘hot water supply boiler’’ in this part.