Examples of this are drill presses, cement mixers (agitators), ready-mix concrete trucks, hot steel rolling machines, rock crushers, and band saws. Also included is machinery and equipment used to repair, maintain, or install tangible personal property.

Included are the manufacture of engines and turbines; farm and garden machinery; construction, mining, and oil field machinery; elevators and conveying equipment; hoists, cranes, monorails, and industrial trucks and tractors; metalworking machinery; special industry machinery; general industrial machinery; computer and peripheral equipment and office machinery; and refrigeration and service industry machinery.

For a service company, these can include computers, copiers, telephone systems, and any electronic gear. For a manufacturing company, they include such things as drill presses, lathe machines, sanders, and other large tools.

Tools and fabrication equipment, such as power saws, drills, hand tools, metal-working machines, polishing machines, presses, boilers, industrial ovens, and industrial scales; Parts and hardware, such as springs, nuts and bolts, screws, valves, and pneumatic hoses; and