Are tools allowable as equipment for the AOC ?

[Tammi]

My client's son is enrolled in a degree seeking program at DCTC (Dakota County Technical College) in Rosemount, MN.
After completion he will receive an Associates Degree.

[TaxprepP]

For the AOC only if required as a condition of enrollment into the class. If the class requires the tools and does not provide any, yes. If student purchased and class not required then or student did not like the ones from school, then no. Would be the same as books.

[Tammi]

Tools are required for ASEP Auto Programs at DCTC.

I verified it by talking to the DCTC Business Office. Students enrolled in Regular Automobile programs are not required to purchase tools; they simply use the ones provided by the school.