we have no clue as to what business you're in, where you're located, or even if you need a business license. licensing requirements vary by locality, city, and state. they can also vary by the legal form of the business.
as to whether the expenses are deductible, there are two classes of expenses. one is start-up expenses. they are expenses incurred before the business starts and are subject to the rules of code sec 195. after the business starts the expenses incurred would be deductible. you need an education and have many questions best answered by a tax pro in your area.
