Carl
Level 15

Investors & landlords

A sales tax is imposed by a state or lower government (such as city). It is paid at the time of the transaction. If you are going to claim a sales tax deduction for a large purchase, then you must claim/deduct it in the tax year it was paid. You can't carry it forward. Also be aware that the sales tax deduction is a oart if the SALT (State And Local Taxes) limits that started in 2018.