Yes, as far as equipment required for enrollment or attendance at an eligible educational institution. For American Opportunity Credit (AOC) - materials do not have to be purchased from the institution. For Lifetime Learning Credit it have to be obtained from an eligible educational institution.
What expenses qualify for the Lifetime Learning Credit? https://ttlc.intuit.com/replies/5358149
What expenses qualify for the American Opportunity Tax Credit and which ones do not?https://ttlc.intuit.com/replies/5358152