I’m a small business owner and I set up vendor events. I’m wanting to purchase a golf cart because you can’t move your vehicle on vendor days. Can I write that off?

[djnich1014]

You can’t move your vehicle between 9am-5pm. That’s a very lengthy walk if I need to run grab something from my car. I want to purchase a golf cart new but only want to if I’m able to be credited back. Help

[Bsch4477]

IRS might argue that the cart has more to do with your personal convenience than your business. 

[TomD8]

The IRS general rule:  To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your industry. A necessary expense is one that is helpful and appropriate for your trade or business.

https://www.irs.gov/publications/p535

Do you think an IRS auditor is going to accept a golf cart as "ordinary and necessary"?

[Critter-3]

If this was the only thing you use it for and/or you keep excellant usage records between personal/business  then I could see this to be a valid business deduction in your situation.  As already stated, if audited could you prevail in your position ?   How much do you need to move other than yourself ?  Would a motorized scooter/bike be just as suited ?