At past b2b software and services companies - my experience is a noticeable drop in 'kicking the tires' inbound traffic. For the reasons mentioned, December is not the month people typically start investigating solutions, asking for information, or starting trials. (Many companies hold non-critical hiring until Jan for similar reasons)

Two bright spots to focus on:

1. Any inquiries right now are 'buyers' (like people that visit a car dealership in the rain). Pay extra attention to inbound inquiries this month, they have a pressing need and may be able to convert to sale quickly.

2. Good time to close on existing prospects - offer extra end of year incentive to any folks on the cusp of closing, in some cases as mentioned they have budget to spend or lose, in other cases, you just need to make it worth their while to spend time on you this month rather than next. Don't over-sell, just a get the offer out, wish happy holidays, and either close or move on.

It can be in B2B. Most people at larger companies have to spend their budgets or risk losing it so you will often see people making any purchases now they project they will need in the next 6 months. Also for small businesses like mine I prepay for my SaaS products and buy any new equipment I need for tax purposes. Make sure that you allow customers to prepay for your product.

I don't think people are eager to make business decisions like that in the last few days before Christmas.

Obviously retail should be booming this time of year but for for B2B, people will always say "we'll consider it in the new year"

It depends. I know my previous company, I was able to get a $3k license for some software I wouldn't normally get because it was the last week of the calendar year and if the department didn't spend their budget, they would get less next year. I would assume situations like that are fairly common, although it would also mean a lot of sales for B2B would come towards the end of December.