“I only use my iPhone for fun. Wanna play, too?”

Forget that Apple has been carefully courting businesses and business users; forget that the iTunes App Store has over 78 pages of business-specific applications. Apple is insisting to one very disappointed Swedish customer, J. Martin Wehlou, that its iPhone Apps aren’t business tools and are not meant for business use.

The incident began when Mr. Wehlou contacted Apple seeking details on how he could deduct taxes on the apps he purchased for his business use. Though the apps were obviously business oriented, Apple perplexingly responded, “The iTunes Store sells only to customers as end-users for personal, noncommercial use.”

Further, Mr. Wehlou complains that Apple told him, “the specific terms of your agreement with Apple when purchasing from the iTunes Store is that the content may not be used for commercial purposes… any attempts to claim your purchases for tax reasons would be in violation of the terms of sale.”