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Thanks.  I'm actually referring to the option where I can use the IRS's table for estimating sales tax; which also allows for the sales tax cost of "big ticket" items to be added on to the estimated sales tax amount (e.g. a car purchase). 

 

https://www.irs.gov/credits-deductions/individuals/use-the-sales-tax-deduction-calculator

 

I'm just trying to assess if any of these qualify as big ticket items:

 

1.  The total cost (labor + materials) of the home modifications.  These costs exceeded $20,000, with $2000+ going to sales tax).

 

2.  Only the materials.

 

3.  Neither the labor or materials.

 

The law seems to indicate the materials may be eligible, if the contractor acted as an "agent" of the homeowner, but I'm unclear what that means.

 

I'm guessing this doesn't matter, as my property tax + with the estimated sales tax exceeds $10,000.