Transport to your premises before you sell is seen as part of the cost of sales.

Transport from your premises is seen as an expense, sometimes recoved as an income by the customer paying for it specifically.

If you plan on leaving stock where it is and only work on an order as needed basis, it is seen as from your premises.

Percentage markups are not the way to go anymore with online retailers. Compare what others are charging.

From importer to retailer large differences can be found from industry to industry. Clothing can be 300% easily and IT from 20%. Computer wholesalers and stores usually do 10%, but they dont enjoy the buying power disounts retailers do, so the prices arent that much lower. (esp when specials come about)