I am completing the return for my 89-year-old mother-in-law who resides in assisted living. Most of her expenses are for her assisted living rent, meals and personal care. While she does get a few items at local stores, she has few outside expenses. Would it be appropriate to take a sales tax deduction (determined by her income) even though she does not formally pay much sales tax? Granted, her fees to the assisted living community go towards sales taxes for supplies that find their way to her. Thank you.
