Are Staging consultation costs tax deductible as a marketing expense?

I'm not a tax expert, so this is only a common sense answer.  I would think that legitimate business expenses would be deductible as long as you are doing a Schedule C (business profit and loss).

I can't tell if you're asking if the staging stuff is tax deductible for the agent or for the home owner.  Why would the agent pay for the furniture rental?  I can see the agent paying for the consultation, which would definitely be a tax write off as it's a business expense, but I can't imagine an agent paying for the rental of furnishings and accessories.  Is that a tax write off for the home owners?  Depends on how good their accoutnant is.  Many times, any selling costs are tax deductible, but also, many times, the costs aren't enough to warrant the home owner to do anything about it.

I would consult a tax consultant, I am not an expert on this one, but it is a darn good question.