Material for use on one machine, one vehicle, one unit. For example, a car comes “equipped” with five tires. Tires other than those on the car are not “equipmentMaterial for use on one machine, one vehicle, one unit. For example, a car comes “equipped” with five tires. Tires other than those on the car are... More” of the car. They are instead the dealer’s “stock of tires.” EquipmentMaterial for use on one machine, one vehicle, one unit. For example, a car comes “equipped” with five tires. Tires other than those on the car are... More also includes contractor’s equipmentMaterial for use on one machine, one vehicle, one unit. For example, a car comes “equipped” with five tires. Tires other than those on the car are... More, e.g., backhoe, bulldozer.