I am a transportation business, for services I burchase from other companies and resell do I report it as expens or cost of goods?

Please clarify what type of services you purchase and resale.  

My company is a limousine company and in many cases I hire limousines from other companies to offer service to my customers

That would be Contract Labor, not cost of good sold. You'd find it in the business expenses section of TurboTax.