Official Government Site:

http://www.sba.gov/content/small-business-expenses-and-tax-deductions

Deducting Business Expenses

To be deductible, a business expense must be both “ordinary” and “necessary.” An ordinary expense is one that is common and accepted in your field of business. A necessary expense is one that is helpful and appropriate for your business.

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In the Network Marketing business model, a required autoship for products in order to receive a commission check is both an ordinary requirement of the business model and a necessary requirement of doing business in order to be paid.  It is also “helpful and appropriate” in that it helps the business meet the requirement for products to be sold, to avoid a “pyramid” business model, which is illegal in the United States.  Hence, the required autoship amount is a legitimate business tax write-off.  RCS