Sales Tax Deduction

[Earl]

Client built home in 2011. Contractor did most of the work, however, client did purchase separately things like flooring, lighting, etc. Also bought all new appliances for home. I understand that actual construction materials can be added to sales tax table but can built in appliances also be added. Things like dishwashers, stove etc.

[taxea]

If TP can show that the tax on these items and all other sales tax paid for the year exceeds the amount average shown on Sch A for his/her income, then the total sales tax actually paid can be taken in lieu of the state income tax paid.

[MilTaxEA]

I don't think I would add in the sales tax for appliances. I think of the major house renovations being items that would have to be capitalized over 27.5 years if it were a rental property. The idea behind adding the sales tax amount to your standard sales tax from the tables is that those are items that most people do not buy on a regular basis (e.g., cars, RVs, house renovations, etc.).

Appliances *might* fall into the major renovations category, but my first guess would be "no".