Hot Water Supply Boiler means a boiler (including fired storage water heater): furnishing hot water to be used externally to itself at pressures not exceeding 160 psig and/or temperatures not exceeding 250ø F. at or near the boiler outlet. With the exception of those hot water supply boilers, including fired storage water heaters, located in buildings owned by or under the control of the state, a county, municipality, separate school district or other public entity, the following would be exempt from this definition: such boilers, including fired storage water heaters, which are directly fired with oil, gas or electricity, when none of the following limitations is exceeded:
15 Miss. Code. R. 10-76-1.3.14