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Re: Can 20 items purchased as a set qualify for de minimis tangible property treatment?

Here, in case you do not have access, is the rule https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations

 

Per line item or otherwise quantity indicated such that individual pricing would easily be determined is what I see.  If, as you say, all of your documentation states you bought a single "kit" for $6000 you might have to treat this NOT as safe harbor. Even then, certain purchases do not qualify and if, for example, your store displays are attached to the walls or floor it is my understanding they would not be safe harbor. Consult with your tax CPA on all matters related to deductibility

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