I mean you can. If you read the actual article:

https://itep.org/meta-tax-breaks-trump-mark-zuckerberg/

You just have to buy of equipment used for a business purpose that you can depreciate. You then put these on Form 4562 or something.

This is a bit tongue in cheek. The American tax system is set up to tax at the point of consumption. There'd be no difference in how much money actually ended up in your hand if we switched everything over to a VAT, except a lot of people would probably be relieved of the psychological burden of taxes.