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What expense category is Amazon Marketplace?

Amazon Marketplace is classified asRideshare & taxi·Fully deductible

Amazon Marketplace — online retail platform for purchasing goods from third-party sellers and Amazon directly.

Amazon Marketplace is Amazon's e-commerce platform where businesses can purchase supplies, equipment, and other goods from millions of third-party sellers alongside Amazon's own inventory. For businesses, it commonly serves as a procurement channel for office supplies, electronics, tools, and other operational necessities. Expenses here are typically product purchases rather than a service fee, so tax treatment depends on what was bought — supplies, equipment, or inventory.

How businesses classify Amazon Marketplace

Rideshare & taxiMost common100%
100% of transactions classified under Rideshare & taxi

Tax details

Fully deductible
Capital vs. Operating
Operating expense — de minimis safe harbor election for items under $2,500; capital expenditure for equipment over $2,500 depreciated over useful life
Section 179
Eligible for Section 179 deduction
Documentation tips
  • Save your Amazon order confirmations and categorize each purchase by item type — office supplies, equipment, or inventory — since tax treatment differs per category.
  • For equipment purchases over $2,500 (e.g., computers, cameras), treat as a capital expenditure eligible for Section 179 expensing rather than a general supply expense.
  • If purchasing inventory for resale via Amazon Marketplace, those costs are recorded as Cost of Goods Sold (COGS), not a deductible operating expense.
  • Enable Amazon Business account features to receive itemized invoices and tax-exempt purchasing options, which simplify bookkeeping.
  • Flag any personal purchases made through a business account — only business-purpose items are deductible, and mixed-use orders must be split appropriately.

Business insights

Average spend
$200–$2,000/month depending on procurement volume
Common industries
E-commerceRetailProfessional ServicesConstructionHealthcareEducationTechnologyCreative Agencies

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