Equipment
If the polymorph form granted by a spell is of the same creature type as the target’s true form, the armor, weapons, and other equipment the target had at the time of casting remain visible and accessible and are changed by the magic to be usable in the new form. If any item is out of the target’s possession for more than 1 round, it reverts to its normal form.
If the polymorph form is of a different creature type than the target’s true form, the spell causes the target’s armor (including any armor upgrades and the abilities of powered armor) to continue to function and be able to be activated by the target regardless of the character’s form. However, the armor isn’t visible in polymorph form, and it can’t be targeted or accessed (such as to change batteries) by either the target or other creatures. All other equipment is unavailable in a polymorph form of a different type and cannot be used, activated, targeted, or modified by either the target or other creatures.
Source
Alien Archive 2 pg. 142