If the luggage is used solely for business travel you can
deduct the purchase as a business expense. The expense can be correctly
entered under either travel or miscellaneous expenses. If the luggage is more
than $2500, it would be considered an asset and need to be depreciated. The
IRS has recently updated the limit for claiming expenses.
If you need help entering the expense please see this
article:
https://ttlc.intuit.com/replies/4800425
