** Disclaimer ** I am not an accountant.

I asked mine. But I’m pretty sure what her answer will be.

Since Solavei will issue you a 1099 form for your earnings over $600, it’s a business.

I see no reason why you cannot deduct at least a portion of your cell phone purchase and the cost of the monthly service itself as a business expense.

The reason is that you need a nice cell phone and the service so that you can demo it to prospective customers.

This should save you a good bit. Talk it over with your CPA to see how much.