Golf Cart & Sales Tax

[PIGLEE]

I have a client that I just finished doing the Form 8936 Tax Credit for. But my question is this client does not itemize deductions, but I think that they would also qualify for the Schedule L Sales Tax deduction in addition to the Standard Deduction. I just would like a second opinion, that this is OK?

Thanks

[gkaiseril]

I believe the requirement is for a new car. A new car has a motor vehicle registration that allows the vehicle to operate on all public roads. Does the golf cart have a state vehicle title and license? Can it be driven on public roads?

Maybe the client should look into the Plug-In Electric Vehicle credit. There has been a change in this credit for golf carts purchased after December 31, 2009.

[powerage]

There is a place in Florida where it is legal to ride a golf cart on the street. If that is the case, then I would take the deduction. See if it is legal to do that in your area.

[JON]

Golf cart

for credit I think has always been in the the Tax Book as it does NOT qualify. PPC showed a TAM a couple of weeks ago after the Fox reporter was on national TV saying he had purchased one for the credit, the TAM says IRS does not have them as a qualified credit.

[PIGLEE]

This "thing" is called an Neighborhood Electric Low Speed Vehicle. It is street legal, insured and licensed.