Is there a way to create a report a report in QB already that shows items that have never been used in any transaction?

Thanks for checking in with us, daxd.

I know how important it is to have control over your unused items. However, there isn't a way to create a report to show items that are never been used for transactions in QuickBooks Desktop.

We can submit your feedback to make the program better by going to the Send Feedback Online on your QuickBooks Desktop.
 

In the meantime, I'd suggest visiting the What's New section on your QuickBooks Desktop to stay informed with our latest news and updates including product improvements.
 

The following article is a good reference: Help Articles for QuickBooks Desktop. It contains more information on how to handle and manage your account as well as customizing reports.

I'm just a few clicks away if there's anything else you need aside from creating reports, daxd. Have a great rest of your day!

There is not. However, you can do it with our BRC List Reporter  by including the first and last used dates, which will be empty if you've never used the item.