I’m guessing you didn’t read the article?
From the article
Greg Abbott, Texas: “Biden’s vaccine mandate is an assault on private businesses. I issued an Executive Order protecting Texans’ right to choose whether they get the COVID vaccine & added it to the special session agenda. Texas is already working to halt this power grab.”
Nothing about the business that he seems to think should be free to require the tax. No different than hiring a hit man so you can claim you didn't do it. Bring the pan of water and wash your hands in public.