For online retailers, examples include things like the bubble wrap, tape, and cardboard used to ship a product, as well as the shipping itself. Anything not part of the cost of producing a good is not a COGS.Cost of goods sold (COGS) for online retailers may be similar to those of traditional retailers.
Small businesses that transact through online markets such as eBay and Etsy are similar to other traditional businesses in being required to pay taxes and prepare financial documents.