"Tools" or "implements" are objects and items used in the performance of skin care, manicuring, pedicuring, cosmetology, and barbering services rendered to clients. Tools or implements include, but are not limited to: scissors; razors; shears; sharps; nail drills; manicuring and pedicuring items; portable instruments and accessories; combs; brushes; clippers; neck-strips; neck dusters; cotton coils; towels; linens and capes.
02-041 C.M.R. ch. 20, § 37