I have a little side business do I enter sales tax as income since it was paid to me then deduct it ?

Yes.  You will enter the total income and then deduct the sales tax as an expense. Your gross income, which is your total receipts before any expenses, is entered and then you will enter all your expenses based on categories such as sales tax, vehicle expenses, employee expenses, supplies, etc. 

No.  As a LLC or small business, you do not need to have a 1099 in order to enter your income.  You will just enter your cash receipts as one lump sum under the cash category.  

To enter your self-employment income and sales tax expenses select the following:

1. Federal
2. Income and Expenses
3. Show More next to Self-Employment
4. Start next to Self-Employment
5. Yes, to you have any self-employment income or expenses
6. Enter the type of self-employment work you do and you can select that you use your name for your business
7. Click through a few more screens and you will get to a screen that says "Your XX info"
8. Click Looks good
9. Then you will come to a screen that says Let's enter the income for your business.  It will give you the option of 1099-NEC or Other self-employed income including the 1099K , cash and checks.  Here is where you will enter the money you receive.
10. If you do not select one, it will not let you enter your income
11. Enter your TOTAL cash receipts on the next screen
12. Continue and on the next screen click add expenses
13. You can enter the Sales Tax under the Tax and License Expense Category.

* Please note navigation may differ slightly depending on which version of TurboTax you are using*