Starting Your Business/Keeping Tax Records
What are Business Expenses
              Promotional Materials - Not Considered Business Gifts
You can deduct the cost of samples you give to your customers and
the cost of promotional items such as posters. You cannot deduct the cost of any samples
you use personally.
Important References
            Publication 
              911           
                    Direct Sellers
              Form 
              1040 Schedule C   Profit or Loss from Business