I have a trailer I use for my construction business. Where can I deduct the yearly vehicle trailer registration fee? And deduct the purchase of new tires for the trailer?

[cruzando15]

I run this business and file as a sole proprietor.

[tagteam]

You can use Taxes and licenses for the registration fee and Other expenses (miscellaneous expenses) for the tires provided you can expense them and you can do so if the invoice is $2500 or less.