the sales tax collect is not your income. i would take a deduction in 2024 for the December 2024 sales tax remitted in January 2025
Sales tax collected is a liability and should not be included in gross income. Neither should the payment to the state/local government be deducted as an expense. Please read IRS Publication 334.
however, you have no choice because of the 1099K so the only way not to include it as income is to take a deduction
