Business & farm

It  would be entered as Rebates/refunds paid.

1. Under the Income & Expenses tab,  Review the business.
2. On the Here's your XXX info screen, scroll down to Income and click on Add income for this work.
3. On the Let's enter any additional income for your XXX work screen, select Rebates/refunds paid.
4. Continue with the onscreen interview until complete.

See the screenshots below.