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See https://www.irs.gov/newsroom/heres-how-businesses-can-deduct-startup-costs-from-their-federal-taxes
Expenses that you incur prior to your business being open are generally startup costs, which you can deduct (with limitations) on your first business income tax return (for the first tax year you are officially open for business).
Be careful. Drop shipping scams have been in the news a lot lately. Google it.
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