It depends on the type of laser cutter, but here is a list of common materials for hobbyist-level CO2 lasers (i.e. not high wattage and/or gas assist lasers).
It's worth noting that some materials can be dangerous to cut for both the user and the equipment. Specifically, do not use chlorinated materials such as vinyl or PVC with a laser cutter. Always research the safety of materials before using them with a laser cutter.