The IRS has created special rules for deducting the cost of items that can easily be used for personal purposes, including computers, vehicles, cell phones, stereo equipment, and cameras. For these types of property (called “listed” property), you are required to keep a log proving that you use the item for business, even if you use it only for business and never for fun. The only exception is computers: If you use your computer exclusively for your eBay business, you don’t have to keep a log. The moral of the story? Many eBay entrepreneurs find it more sensible to buy a separate computer solely for eBay use than to go through the hassle of noting every use.