Y'know, the regulation that makes the ubiquitous and reliable microwave, cellular, Wi-Fi, and Bluetooth communications that these companies' products rely on to be useful possible in the first place.
The only government services corporations specifically use re legal services like courts and patent offices. Those have fees attached and in the USA the PTO is actually a profit center, so tax is irrelevant.
There's no moral argument for taxing artificial social constructs like corporations.
They are then moved a short distance by trucks that pay for their own road costs via fuel taxes and tolls. Finally, I drive to the shop, paying my own taxes along the way to pick one up.
At no point is corporation tax paying any part in the transport of goods like iPhones.