No, the sales tax that you collect on your items sold and remitted to the state's Department of Revenue is not reported as an expense related to your business. Also, you will need to make sure that your gross sales total does not include the state sales taxes collected for remittance.

So when reporting your business income and expenses, reduce the gross sales total by the any amount of included state sales tax and do not include these remitted state sales taxes as a business expense.

Please refer to this IRS link for more information about Business Expenses