Say you're a company that does PPC marketing for affiliate companies/products. Can you deduct the cost of PPC in your tax return? Can you do this as a person, rather than a registered entity?
If you are marketing Product A as an affiliate for a company. And you get $20 per sale. And you spend $5 in PPC for the traffic, then in tax terms, $20 is your gross income. Minus $5 in marketing expenses. Your net profit is $15. The $5 is clearly deductable because you spent the money to produce the income. Other things clearly deductible include the costs in designing or programming the website.
Yup, you can do it.... When you do your taxes there is a section where you can enter your advertising expenses and you can put any money you spent on PPC advertising in that section. I almost had to pay $30,000 last year in taxes until I realized I could deduct my advertising cost for my company.