I have a perfume shop is the labels and tape that i use a part of my cost of goods sold

[boiler867]

I fill each bottle with oil then i put a label and tape

[DawnC0]

These expenses are part of Cost of Goods Sold if you keep an inventory.   

If you do not keep an inventory or are a cash basis taxpayer, you can deduct these expenses as ''Supplies or Materials'' expenses (Other).  This is a more simplified method.  You are not required to keep an inventory (with COGS) if you meet the following IRS guidelines:

Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. These taxpayers can also account for inventoriable items as materials and supplies expense. 

• An individual taxpayer must not annually earn more than $1 million, as determined by annual gross receipt amounts for the past three years. 
• Their business must also not qualify as a tax shelter.