Portable means designed and capable of being carried or moved from one location to another. Indications of portability include but are not limited to wheels, skids, carrying handles, dolly, trailer, or platform. Equipment is not portable if any one of the following conditions exists:
- The equipment is attached to a foundation.
- The equipment or a replacement resides at the same location for more than 12 consecutive months.
- The equipment is located at a seasonal facility and operates during the full annual operating period of the seasonal facility, remains at the facility for at least two years, and operates at that facility for at least three months each year.
- The equipment is moved from one location to another in an attempt to circumvent the portable residence time requirements of this definition.