If you're in the US and want to get very technical about it, almost none of our expenses are deductible. If a housewife (or househusband) might reasonably buy something, it's not a deduction. So makeup that isn't special theatrical makeup = no; gym memberships = no; plastic surgery and beauty treatments that a normal person might get for personal reasons = no; sex toys that a reasonable human might enjoy in their private life = no; clothing items that would be at all reasonable to wear for any other normal-life purpose = no; dildos that are so absurdly large that no normal person would want one = yes; implants that are so large they'd horrify everyone and harm your health = maybe; 8" stripper heels and clothes designed only to be worn by a stripper = probably deductible; prize wheel and raffle tickets = probably so, because why would a housewife ever buy those things. Basically, unless there's no reasonable way to use the item for personal use, it's not deductible. Worse, this system is based on "a reasonable person," not you personally. So maybe you'd never buy nipple clamps for personal enjoyment, but plenty of people do, so it's still not a business expense.
The loophole is that if you have a professional sign off on your taxes, they are responsible for whatever advice they gave you. If you find a tax guy that will sign off on deducting all your dildos, then the IRS will come after him instead of you, because he's the one that should have known better, and you were just following the advice of an accredited professional. And this is one of the reasons why paying a professional is sometimes cheaper!