(2) Any transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of $100 and 1% of the total required payments; or

(3) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the equipment to perform as designed. For the purpose of this paragraph, an operator must do more than maintain, inspect or set up the tangible personal property.

5-D. Load and leave. "Load and leave" means delivery to the purchaser by use of a tangible storage medium when the tangible storage medium is not physically transferred to the purchaser.

6. Living quarters. "Living quarters" means sleeping rooms, sleeping or housekeeping accommodations, and tent or trailer space.

6-A. Manufacturing facility. "Manufacturing facility" means a site at which are located machinery and equipment used directly and primarily in either the production of tangible personal property intended to be sold or leased ultimately for final use or consumption or the production of tangible personal property pursuant to a contract with the United States Government or any agency thereof. It includes the machinery and equipment and all machinery, equipment, structures and facilities located at the site and used in support of production or associated with the production. "Manufacturing facility" does not include a site at which a retailer is primarily engaged in making retail sales of tangible personal property not produced by the retailer.

6-C. Mobility enhancing equipment. "Mobility enhancing equipment" means equipment that is primarily and customarily used to provide or increase an individual's ability to move from one place to another, that is appropriate for use either in a home or a motor vehicle and that is not generally used by persons with normal mobility. "Mobility enhancing equipment" includes repair and replacement parts. "Mobility enhancing equipment" does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

7. Motor vehicle. "Motor vehicle" means any self-propelled vehicle designed for the conveyance of passengers or property on