Glass and Glazing Business Deductions and Equipment Write-Offs

By Yarik Yarosh, CPA ·September 5, 2026 ·4 min read

Written by Yarik Yarosh, CPA (US & Canada) September 5, 2026 · FL CPA license AC61704 · CPA Ontario

Glass and glazing businesses operate at the intersection of shop work (cutting, edging, tempering) and field work (installation, replacement, storefront glazing). Materials typically run 35-45% of revenue, with glass being the primary cost. The business requires both shop equipment (cutting tables, edging machines) and field equipment (glass racks for trucks, suction cup lifters, scaffolding). From a tax perspective, glass and glazing isn’t a specified service trade or business (SSTB), so the full QBI deduction under IRC 199A applies at all income levels.

✓Key takeaway

Major deduction categories for glass and glazing businesses:

Shop equipment:

Glass cutting table: $5,000-$20,000 (manual to semi-automated)
CNC glass cutting machine: $30,000-$100,000+ (high-volume shops)
Glass edging/polishing machine: $3,000-$15,000
Glass washing machine: $5,000-$20,000
Drill press (for glass): $2,000-$8,000
Tempering oven (if self-tempering): $50,000-$200,000
Laminating equipment: $10,000-$50,000
Glass storage racks (A-frames, L-bars): $500-$3,000 each
Air compressor: $1,000-$5,000
Workbenches and layout tables: $500-$3,000

Vehicles and transport:

Service van with glass rack: $35,000-$60,000 (van + $3,000-$8,000 rack system)
Box truck with glass rack: $40,000-$80,000
Flatbed truck: $35,000-$70,000
Trailer with glass transport rack: $5,000-$15,000
Glass suction cup lifters (vehicle-mounted): $500-$3,000

Materials (cost of goods sold):

Float glass (various thicknesses): varies by project
Tempered glass (ordered or self-tempered): $8-$30/sq ft
Laminated glass: $15-$50/sq ft
Insulated glass units (IGUs): $15-$40/sq ft
Low-E coated glass: $10-$25/sq ft
Mirror: $5-$15/sq ft
Glazing compounds and sealants: $200-$500/month
Aluminum framing and channels: varies by storefront project
Hardware (hinges, handles, pivots): $50-$500 per door/window

Field tools:

Glass suction cups (manual): $50-$500 each
Glass cutting tools (hand): $20-$100 each
Glazing tools (putty knives, setting blocks): $100-$500 set
Caulking guns (professional): $50-$200 each
Scaffolding and ladders: $500-$5,000
Power tools (drills, grinders, saws): $500-$3,000
Measuring and layout tools: $200-$1,000

Insurance:

General liability: $2,000-$6,000/year
Workers’ compensation (5-9% of payroll)
Commercial auto: $2,000-$6,000/year
Inland marine (glass in transit): $500-$2,000/year
Installation floater (covers glass during installation): $500-$2,000/year

Software and overhead:

Estimating software (GlassTracker, iGlass): $100-$300/month
Accounting software: $30-$100/month
Shop lease: $1,500-$5,000/month (must have space for cutting tables and storage)

What does a glass shop startup deduction look like?

Hypothetical example

Round numbers. A glass and glazing company, Year 1 of operations. Mix of residential replacement, commercial storefront, and shower enclosures.

Year 1 revenue: $350,000

Residential window/door replacement: $120,000
Shower enclosures: $80,000
Commercial storefront: $100,000
Mirror and tabletop: $50,000

Year 1 equipment purchases:

Equipment	Cost
Glass cutting table (semi-auto)	$15,000
Edging machine	$8,000
Glass washing unit	$8,000
Service van + glass rack (2 units)	$100,000
Storage racks (6 A-frames)	$6,000
Tool package	$5,000
Air compressor	$3,000
Suction lifters (4 sets)	$4,000
Total	$149,000

Year 1 operating expenses:

Glass and materials (COGS, 40%): $140,000
Labor (3 employees): $135,000
Shop lease: $30,000
Insurance: $15,000
Marketing: $12,000
Utilities, phone, software: $8,000
Total operating: $340,000

Year 1 tax calculation (sole proprietor):

Revenue: $350,000
COGS: $140,000
Gross profit: $210,000
Operating expenses (excluding COGS): $200,000
Equipment depreciation (100% bonus): $149,000
Net loss: ($139,000)

Tax: $0. The $139,000 NOL carries forward.

Year 2:

Revenue: $450,000
COGS: $180,000
Operating expenses: $210,000
Depreciation: $3,000
Net profit: $57,000
NOL applied (80% x $57,000 = $45,600): ($45,600)
Taxable income: $11,400
Tax: approximately $2,700

Year 3 (remaining NOL $93,400):

Net profit: $80,000
NOL applied (80% x $80,000 = $64,000): ($64,000)
Taxable income: $16,000
Tax: approximately $4,100

The large Year 1 equipment investment creates NOLs that shield income through Year 4 or 5, depending on growth. This is the benefit of the bonus depreciation, but the owner must plan for the year when the NOL is fully consumed and the full tax burden kicks in.

Illustrative numbers only, not a real client and not advice for your facts.

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Cite this page

Yarik Yarosh, CPA. "Glass and Glazing Business Deductions and Equipment Write-Offs." Blue Cloud CPA, September 5, 2026. https://bluecloudcpa.com/guides/glass-glazing-deductions-equipment

This guide is general information, not tax advice for your specific situation. Which points apply, and how, depends on your facts.