Tax deduction for imported IT goods and services

I have a partner in California and I own an IT Company outside USA with license to export.

I'm planning a scenario where I export software we've developed and my partner import it into usa and resell in local and global market.

My question is about if my partner in USA can consider the cost of my invoice as a deductible business expense or if will pay taxes for the whole sale price.

A little sample:

Cost price: $ 100.00 -> (my invoice)
Sale price: $ 250.00
Profit: $150.00

Did my partner pay taxes only for the profit ($150) or would be taxed for the whole sale price ($250)?

Sorry for my litle bad english... and thanks for your help ;).

Your partner will pay Federal income taxes on the net income (i.e.: gross - deductions). Cost of goods sold is a deduction. California income taxes may be on the gross income, though, in which case cost of goods sold is not a deduction. California sales taxes are always on the sales price. Your partner should get a proper tax advice from a CPA, attorney or EA in California, with regards to how business structures are taxed in the US and in California. Choosing the business structure affects the taxes directly.