This is mostly left up to the judgement of the exercise creator.

When making an exercise, you can generally assume that every user has the following:

-Computer
-LASR
-Webcam
-Printer
-A 10x10 ft shooting area
-Holster for pistol and/or sling for rifle
-A laser training device

Things that you would consider "special"

-A larger shooting area
-If a drill is meant only for drawing from concealment or only drawing from an open holster
-Barricades
-Target stands
-Spare magazines
-Spare magazine pouches

But again, we leave this up to the judgement of the person creating the exercise. If a creator failed to use the Special Tags field to warn you that you needed something, and it prevented you from being able to properly complete the exercise, then that's probably a reason to downvote/report the exercise. :)