It is an improvement to the home so is added to the basis of the home.
Sales taxes paid on the generator are not deductible since it is not one of the items available as a Major Purchase.
Major purchases include:
- Vehicles
- Off-road vehicles
If the sales tax paid on the following items was the same as your general sales tax rate, you can also include:
- Aircraft
- Boats
- Mobile homes
- Manufactured housing
- Building materials for major home improvements
