The deduction for your sales tax payments is only available if you are eligible to itemize. To make this determination, add up all of your expenses that are eligible to be itemized, including your sales taxes. If the total amount is greater than the standard deduction amount for your filing status, then you can itemize on Schedule A and claim the sales tax deduction. If not, then you can still itemize but are probably better off claiming the standard deduction where you cannot deduct the sales tax.
You may deduct the sales tax you pay on a leased vehicle. The amount that is deductible is the amount you paid in 2014 at the signing of the lease. You can not deduct unpaid taxes on future purchases.
If your lease is for business use, you may deduct the sales tax as business vehicle expense on Schedule C. However, again, you will only deduct the amount you paid.
I hope this information has been helpful.
