It's bigger than COGS.

If you buy products for a reseller business, you are often paying wholesale. You also are bypassing sales taxes, usually you have a reseller license.

That way, you sell at markup and your end user customer pays the sales taxes.

So, removing business product for personal use is subject to Use Tax. You can't run those purchases through the business, because they are not used in the course of the business. Your vendors would also expect you to separate your purchases, so that personal use from their purchase is a sale to you as End User. This is how you are supposed to manage this, if you really want to show you are "in business."

A perfect example is a dog boarding operation. They have pets, too, and they are supposed to segregate personal and business. Or, a child care operation; their personal family doesn't get to eat from the food bought for the child care often through a USDA program.

Because those are fraud.