Business & farm

I purchased a Kangen water machine and accessories (about $6000 worth of product) to try to start a side business and sell it. I am making the conscience effort to advertise and promote the product but have not gotten a sale yet. In the event that I don’t sell any in the year, I will not receive a tax form from Enagic (I would need to sell 3 total)… will I still be able to write off this expense regardless of not bringing in any income or receiving a 1099-MISC?