Movie Tickets, Blu-ray players, DVD players, movie rentals (brick and mortar, NetFlix), VOD, gas spent driving to and from a movie theater or the video rental store (though I do not know how you would gauge this), purchasing DVDs/Blu-rays, mailing prizes to contest winners (shipment costs), laptops, computers, any piece of tech purchased in order to complete your day-to-day movie website activities are tax deductible and can be written off as an expense to conduct your business.
A tax deduction represents an expense incurred by a taxpayer. They are variable amounts that you can subtract, or deduct, from your gross income. It is subtracted from gross income when the taxpayer computes his or her income taxes. As a result, the tax deduction will lower overall taxable income and thus lower the amount of tax paid. The exact amount of tax savings is dependent on the tax rate.
If you purchased a PS3 (one of the highest rated Blu-ray players on CNET) to watch Blu-rays so that you can review blu-rays on your movie website, you can write that off on your taxs. If you bought a plane ticket and paid for a hotel room so that you could cover a film festival for your movie website, that is tax deductible. They are expenses incurred in the commission of your business to continue its operation. Keep all of your recipts (gas receipts, ticket stubs, etc.). They are your proof to your accountant and to The Man, the IRS. Give them to your accountant the first week in Feb (direct advice from an accountant).
Be prudent and be careful, do not be fallicious. If you say you purchased a Blu-ray player to review movies on Blu-ray, make sure you have Blu-ray reviews on your movie website. The same goes for a DVD player, etc. (you get the picture). Uncle Sam is watchful and thorough. The last thing you want to happen is to be auditted.
Obtaining a EIN (Tax Indentification Number) would also be a prudent move. This is different than your Social Security Number and is extremely easy to obtain. Just call up the IRS. You will need one for many affiliate programs.