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Ducati at Target for $34.99....https://www.target.com/p/lego-technic-ducati-panigale-v4-r-motorcycle-toy-building-kit-42107/-/A-76555847

Coming in September - 50 Pcs - $34.99

Went to a local Target this morning and the shelf had a sticker for the same half off price. Of course no sets on the shelf.

My understanding (I'm not an accountant) is that what matters is what's on the receipt/invoice. So if you use VIP points to get $20 off, the price is discounted by $20 for tax purposes. This is why it makes sense to use VIP points for personal sets. Same with Kohls Cash and similar discounts. Earn them while buying Lego to sell, use them for personal purchases. Credit card rewards I have never factored when computing my cost. I mostly go for travel rewards, which are difficult to value anyway. But even for cash back, the redemption isn't tied to a particular line item on the bill. So unless you strictly separate your business card from personal use, I wouldn't know how to do it.

"Personal" rewards are generally not treated as income. If you are operating as a business cogs is literally what you paid after any and all discounts. A discount is still a discount whether you apply it to a specific purchase or towards a total bill.

I think this is a MOC, but I like it.

So unsafe. The guy should not be wearing sandals while doing this