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I have connected Quickbooks online and Google Sheets, and set up the trigger "New Expense" to the action "Create Spreadsheet Row".

However, I'm wondering if it's possible to "Create Spreadsheet Row" ONLY when there's a "New Expense" in a specific category in Quickbooks (i.e., if there's a Selling & Marketing Expense, a new spreadsheet row is created, but if there's a new G&A expense, a new row is not created). 

Hello! Yes, this is definitely possible using filters.

I would recommend you take a look at this article on Getting started with filters here: https://zapier.com/learn/getting-started-guide/filters/

basically, after the zap triggers, you want to add a filter step to ensure that it doesn’t continue unless it meets your conditions.