Generally (I did not say "always") all taxes paid by a business are deductible by the business. But one thing (of many things) that can affect this in different ways is what is checked in box b of the W-3. Because of the questions you're asking and the way you worded it, that makes it quite apparent (at least to me) that this is your first time dealing with this. I highly suggest you seek professional help for at least this first year dealing with this. Doing things wrong will be costly in the form of fines and penalties. If your state also taxes personal income then you can double those fines and penalties.
