"Technically" <someone better really call JPowers now> they should be "converted" from personal property to business property at their fair market value when the business commenced . . . I know, I know a quagmire when we're talking about dozens of hand tools, uncertain values, mixed business and personal use, etc. - but accountants gotta eat too
Create an inventory, come up with a reasonable value, take a deduction for depreciation (3 years seems like a reasonable useful life) and the savings will more than offset any excise/use tax you may incur.
That will be one plug please
Just kidding !
gOOD LUCK.