When the holidays roll around, many companies that aren't in retail or consumer services face a major slowdown in business. For companies that are not overrun with holiday shoppers, the holidays are a great time to consider doing some marketing. One popular marketing tool is the customer a gift.
While businesses may be loathe to spend money on gifts for customers, doing so can actually serve an additional purpose besides just marketing. For businesses, customers gifts are tax deductible (only to an extent, of course).