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What expense category is Amazon Marketplace US?

Amazon Marketplace US is classified asEvent expenses·Fully deductible

Amazon's US third-party e-commerce marketplace for buying and selling products — commonly used to source event supplies, merchandise, or office goods.

Amazon Marketplace US enables businesses to purchase or sell products through Amazon's platform. As a business expense, charges here typically represent product purchases (event supplies, decorations, equipment, or general merchandise) rather than a service fee. Sellers may also incur monthly Professional plan fees ($39.99/month) or per-transaction referral and fulfillment fees. The tax treatment depends on what was purchased — supplies are operating expenses, while equipment may be capitalizable. The 'Event expenses' category suggests purchases of event-related items.

How businesses classify Amazon Marketplace US

Event expensesMost common100%
100% of transactions classified under Event expenses

Tax details

Fully deductible
Capital vs. Operating
Operating expense — de minimis safe harbor election
Section 179
Not eligible for Section 179
Documentation tips
  • Save the Amazon order confirmation for every purchase — the IRS requires documentation of what was bought and its business purpose, not just the credit card statement.
  • If you purchased equipment over $2,500 through Amazon Marketplace, reclassify it as a capital expenditure subject to depreciation or Section 179.
  • For event-related purchases (decorations, supplies, branded merchandise), document the event name, date, and business purpose to substantiate the deduction.
  • Amazon Marketplace seller fees (referral fees, FBA fees, monthly plan) are fully deductible as ordinary business operating expenses under IRC §162.
  • Separate personal and business purchases on your Amazon account, or use a dedicated business account, to avoid commingling and audit risk.

Business insights

Average spend
$50–$2,000/month for typical business purchases; seller fees for Professional plan start at $39.99/month plus variable fulfillment costs
Common industries
Retail & e-commerceEvent planningHospitalityOffice administrationConsumer goodsMarketing & promotionsSmall business / entrepreneurship

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