Can we deduct hunting trips if we have an ammunition business? What about guns purchased to shoot the ammo to test it out?

[cindysshepherd]

We sell ammunition at gun shows.  My husband went on a couple of hunting trips with customers and business associates.  Can we write off the expenses for the trip (or any portion of it) since it relates to our business?

[DDollar · Accepted solution]

The hunting trips might be a bit of a stretch.  You would have to be able to demonstrate that the purpose of the trip was business, as opposed to a pleasure trip where some business may have been discussed.  You could deduct the purchase of the guns, but you would have to allocate the cost according to the percentage business use and personal use.  For example, if buy a hunting rifle and use it 60% for business and 40% for hunting, then you could deduct 60% of the cost.