COMMERCE INCIDENTAL TO THE MANUFACTURE, SALE, DISTRIBUTION AND THE LIKE THROUGH WHOLESALERS AND RETAILERS TO THE RESIDENTIAL MARKET AND COMMERCIAL MARKET OF PLUMBING EQUIPMENT, E.G. EXPANSION TANKS AND DIAPHRAGM TANKS, HEATING EQUIPMENT, E.G., TANKS, REVERSE OSMOSIS ACCUMULATOR TANKS AND TANK PACKAGES; AND AIRCONDITIONING EQUIPMENT, E.G., TANKS, MOTORS, FANS, AND PARTS