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My accountant an the IRS basically said this. If you sell your comecial. Taxes,fees,fines the whole 9 yards. I keep all receipt ,bills,an tax forms.I err on the side of caution. I pay sales tax on about all I buy an don't claim it. A built in safety incase I miss something. I hate paperwork and am still learning the ropes. No fun and I call the tax people frequently if I'm not sure to be safe. I've made mistakes but thet've been very helpful. As far as an hrly rate goes LOL YA RIGHT. It doesn't exist for us small guys. Some day I might break even. Doin this stuff aint cheap but as long as I'm havin fun I'll keep goin.
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