Many B2B transactions are tax-exempt but it's complicated. And gets really complicated once international transactions are considered. And also whether the company has a physical nexus in the place the product is being purchased. All in all, I think it would be simpler if the US adopted VAT. But that seems very unlikely.
Last I checked VAT is the same rate regardless if the product is made in China or by pinguins on Antarctica so why anyone in the US gives a damn is beyond me.
