My wife works as an exercise coach and is required to purchase proprietary protein shakes from the company she contracts with. Can these be deducted? And how?

[nodnarbz]

These shake purchases are part of the requirement for her to remain in good-standing with the company as a "coach" and therefore be able to receive commissions when she brings others on as students.  

[MinhT]

Yes, she can deduct the cost of the protein shakes as a business expense as they are necessary for her business (as a coach).

[nodnarbz]

Would they be deducted as a "meal" expense - and therefore be 50% deductible, or would they qualify for the 100% meal deduction?  Or would they need to be deducted under another category?

[MinhT]

You can deduct them as Supplies.