The simple answer is no. If you need to buy something for your business, then go ahead. But, never buy something simply to reduce your profit, and thus your taxes.
If you spent $100 on something used exclusively for your business, your taxes would go down by probably 30-40%. Not 100%.
Too often providers focus on how much tax they will owe and thus try to buy things that will reduce their taxes.
But, it’s more important to focus on how much money you will have left over after paying your taxes. So, if you bought the $100 item your taxes would go down by about $30-40. But, you spent $100 to get this. If you didn’t spend the $100 you would owe about $30-40 in taxes, but still have $60-70 left in your pocket.
Summary: Buy want you need, but don’t buy things to get a tax deduction.