Shop Supplies

For the purposes of this question, we shall define "shop supplies" as "items that enable employees to perform their daily tasks and do not leave as part of the boat." For example, latex gloves, safety glasses, paint brushes, sanding discs, etc.

We are a service provider (not a manufacturer.) We would like to enter "Shop Supplies" on an invoice as one line (much like a body shop or mechanic shop) and charge a percentage of the total invoice. Are there IRS or FL tax implications we must consider? 

Would those items considered to be "shop supplies" be inventory or non-inventory?