Sorry I have researched this issue to no avail and also sent an email to HMDA help to no help.
I have a consumer loan (HELOC that was paid off (mortgage satisfied) and has been rewritten into a commercial loan to purchase commercial inventory secured by his personal residence. The over the road truck driver is using the proceeds to purchase tires for his semi. This loan is on the LAR. The officer states this is a cash out refinance. I agree that he took the cash out of his equity in his home for a business purpose but it is not a HMDA reportable loan. Can any one answer whether this loan should be on the LAR?

If you paid off (and closed) the HELOC with proceeds of this loan secured by the property in question then you have a HMDA reportable refinance.

Not that Skittles needs my agreement, but i agree.

I agree, assuming the borrowers are the same. Here's the definition of refinancing from the GIR manual:

Refinancing.
A refinancing is any dwelling-secured loan that replaces and satisfies another dwelling-secured loan to the same borrower. The purpose of the loan being refinanced is not relevant to determining whether the new loan is a refinancing for HMDA purposes. Nor is the borrower’s intended use of any additional cash borrowed relevant to determining whether the loan is a refinancing, though the borrower’s intended use of the funds could make the transaction a home improvement loan or a home purchase loan.

One caveat, make sure the HELOC was closed, not just paid to $0. If the customer can draw on the HELOC again, then it does not meet the condition of "satisfied and replaced" and therefore not a refi for HMDA.