A business buys a product and pays a sales tax to the supplier, and this is deductable. It also sell the same product with a markup, and collects a higher sales tax from he consumer.
Usually in the US items purchased for resale are tax-exempt. A restaurant, for example, would have a resale certificate on file with their suppliers. Any food, beverage, and disposables they get would have no taxes since they are expected to sell those to a consumer. Cleaning supplies, however, are outside the bounds of their resale cert, so they would pay sales tax on those items.
Also, sales tax is not remitted to the government instantly in the US. I think it's done quarterly, but I'm not exposed as much to that side of it.
Jesus was born in the spring, not the winter. Christmas is an adaptation of northern winter festivities and they slapped a Christian justification on it.