If a farmer needs a new lawn tractor to mow his lawn, the farm business buys one. No sales taxes and the entire cost is ‘wrote off’ the business income. Ditto on new pick-up trucks, beef for the freezer, etc. ect.
I’m a business owner in a sales tax state, and can tell you that we pay sales tax on all business purchases, UNLESS they are for resale, and we collect sales tax on the resale.
I can easily avoid sales taxes already by buying mail order. I’m even clever enough to have figured out how to buy vehicles without paying sales tax.
You forgot...unless they are consumed by the business in the course of normal business operation.
I know how the system works, and any business can really work the system. A business will make out great, others, not so much.