The poster may be asking whether the sales tax paid on a tractor can be considered a major purchase for the purpose of adding the sales tax paid to the table amount of sales tax for the sales tax itemized deduction. If that is the case, the tractor could possibly be considered an off-road vehicle but a tractor is usually not included in the descriptions of off-road vehicles. The IRS does not describe what can be included as an off-road vehicle in the Schedule A instructions.
If the poster lives in a state with a state income tax, the state income tax will almost always be higher than the sales tax and so the sales tax deduction would not be used if that is the case.
