The sales tax which I charge clients is paid to the State of Connecticut. When I receive a 1099, the clients include the sales tax as part of the compensation they report.

Can I deduct the sales tax reported on the 1099s on a Scedule C, Line 23?

The best approach is not to include this on the 1099-Misc. This is because the Client did not directly charge you for this amount. Instead, I would recommend that you deduct it on the your business return as a CT Sales Tax Deduction!

Thus, you would only include on the 1099-Misc amounts that your client charged you and the Sales taxes associated with particular client would be deducted as a separate line item deduction on your business tax return or on Schedule C if your an unincorporated business.

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