Anything with a high purchase price can be described as a "big ticket item."
What qualifies changes from sector to sector. In the world of retail, things like appliances and cars count as big ticket items. In the corporate world, something like a jet or a new refinery might qualify, though this too would depend on the size of the company. For a small business, the purchase of a new freezer or a new delivery truck could reach "big ticket" status.