Hot water supply boilers

means a packaged boiler that is industrial equipment and that:

(1) has an input rating from 300,000 Btu/hour to 12,500,000 Btu/hour and of at least 4,000 Btu/hour per gallon of stored water;

(2) is suitable for heating potable water; and

(3) meets either or both of the following conditions:

(A) it has the temperature and pressure controls necessary for heating potable water for purposes other than space heating; or

(B) the manufacturerʹs product literature, product markings, product marketing, or product installation and operation instructions indicate that the boilers intended uses include heating potable water for purposes other than space heating.