The Federal government doesn’t have a sales tax on consumer purchases goods that they charge regular people (-a few very specific things). Most sales taxes are done by states, some states have none.

And the business isn’t dodging paying sales tax w/ deductions because again most things they spend money on aren’t being taxed on purchase. They’re having their amount of income the government can tax reduced as a reward for investing in themselves to promote economic growth.

Also private citizens have tax credits (which are preferable to deductions) too if they purchase certain things like EVs. If you buy a new EV the government will give you a few grand.