Just because you would choose not to wear them elsewhere or would normally choose a different color or style does not make the purchase deductible. The IRS is very clear about “uniforms”. If your workout gear for your fitness business is embroidered with your company name and/or logo, it is a “uniform”. Otherwise, you’re not entitled to take it as a deduction. Fair? No. But the IRS doesn’t claim to be fair or even use common sense. But the regulations are very clear. Good luck!