Racking equipment definition
Racking equipment means equipment used to physically store tangible personal property. The term generally includes conveying sys- tems, chutes, shelves, racks, bins, drawers, pallets, and other con- tainers and storage devices that form a necessary part of the storage system. Examples of racking equipment include stand-alone tables, when the tables are used during packaging or storing finished goods; draw- ers, when used to handle, store, or organize finished goods; and re- frigeration systems that are a necessary part of the storage system for finished goods that must be stored in a refrigerated state. Dock doors and dock levelers are not racking equipment.