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@Jenna_PCUser wrote:

I have not found clarity on where that expense specifically goes on schedule C (Part II on supplies line or Part III as part of COGS), and indeed in other online discussions it seems like it's up to the taxpayer, so long as they stay consistent year to year. 

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I agree, I don't think it really matters, as long as it is consistent.

I know many accountants cringe at this, but I don't use the COGS section of Schedule C if they don't have inventory.  To me, that section seems clearly set up for Inventory, so without inventory I usually just put the expenses under Supplies on page 1.  But as I said, that is only what I do, and I know many accountants cringe at that.