ebay business deductions

EBay to pay a small amount of tax deductions for business?
I run a small Internet company and sell items, my website and auction sites like eBay. "I can not pretend eBay fees, advertising rates? I can also claim the PayPal fees as miscellaneous deductions?
Rates from E-Bay is a sale price of their products and are tax deductible and should be included in the cost of goods sold. PayPal fees are similar to charges and are deductible under other expenses.
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