Would you go to an accounting/CPA forum and ask them for painting advice? First rule of trying to glean info on the internet is to consider the source. Consult with an accountant or CPA. Many offer the first 30-60 min consultation for free. Even if you had to pay for an hour, the money you could save on not just this question, but many more you may not even know to ask, could save you 10x what you paid for 1hr of professional advice.Where is everyone putting paint / material on their tax return? I get mixed messages between business expense and cost of goods sold when I google it.