"Equipment" means those items necessary to provide services and operate an establishment and independent booth. Equipment includes, but is not limited to: utility sinks; shampoo bowls; cabinets; styling chairs; shampoo chairs; stools; manicure and pedicure stations with or without foot baths; heaters; paraffin bath and wax units or systems; hair dryers (stationary or hand-held); facial and skin care treatment machinery and equipment; aesthetic beds; practice tables; carts; ventilation systems and other items necessary to services associated with aesthetics, barbering, cosmetology, limited barbering, and nail technology.
02-041 C.M.R. ch. 20, § 17