1040 scha general sales tax

[EA_TAX]

Question: 1040A Line 5 Gen Sales Tax vs Income tax paid
Is sales tax deductible on $25,000 of home improvement construction work paid in 2014 allowable?
Answer:I believe it's yes since the Section 164 (b) 5 was extended through 12/31/2014 however I want to make sure since I don't see "home improvement" listed in the code. Thanks in advance. EA_TAX Linda

1040A instructions quote:"Actual Expenses Generally, you can deduct the actual state and local general sales taxes (in-
cluding compensating use taxes) you paid in 2014 if the tax rate was the same as the general sales tax rate. However,
sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax
rate was less than the general sales tax."

[Lion]

Did you buy the materials and pay the sales tax? Or, did the contractor buy the materials and create the finished project for you. Or, did the contractor act as your agent purchasing the materials? Did you actually pay sales tax on those materials? Or, did you pay a contractor a lump sum for a completed renovation? Facts and circumstances.

[EA_TAX]

Client has 2 invoices: 1 for generator installation which separates out the cost of the generator, the labor cost and sales tax and my client paid the bill including the sales tax. The other invoice is for siding installation and has one lump sum with sales tax listed, however for that job the contractor purchased the materials. EA_TAX Linda

[Burke]

Years ago when my contractor built a sunroom on our house, he purchased all the materials and supplies (using his discount I suppose) but submitted all the bills to me for reimbursement. He billed for his labor separately. So in that case, I assume I could have deducted the sales taxes, although I did not think about it at the time.