I would bet they have a way to write it off.

Edit: why disagree? Can't the write it off as a loss, uncollected account, or promotional? Maybe even goodwill

Writing it off as a loss isn't useful.

Without a write off, their income is $X (what they actually collected), with a write off, their income is $Z (what they should have collected) - $Y (what they didn't collect), but $X = $Z - $Y. There's no material difference between counting what they actual collect as income vs what they should have collected minus the goodwill discount. Unless there's some specific tax justification (maybe accounting differences could justify remitting less sales tax overall and retaining more of the funds, etc)