Items you buy to resale are considered Inventory. You would enter your purchases under Inventory/Cost of Goods Sold.
You will need to keep track of which items are in inventory at the end of each year. This will be your ending inventory. Every year your beginning inventory will be the same as the prior year's ending inventory. If this is your first year your beginning inventory will be $0. You will enter the cost of items you purchase during the year and your ending inventory. The difference will be your allowable deduction for inventory.