The deduction for additional sales tax is not for "major purchases" in general, even though TurboTax uses that term. The IRS says it's for "specified items." The specified items are:
- A motor vehicle.
- An aircraft or boat.
- A home or substantial addition to or major renovation of a home.
(This is a very simplified list. See the IRS instructions for Schedule A for details of the limitations and restrictions.)
The IRS does not give a precise definition of "substantial addition or major renovation." Your bathroom improvement probably qualifies as a major renovation. Appliances would not qualify unless they are built in (i.e. part of the home). Even then, just installing a few built-in appliances might not be considered a "substantial addition or major renovation." But if new appliances were installed as part of remodeling the kitchen, you could certainly include the sales tax on the appliances. Furniture and a shipping container are not in the list of specified items, so you cannot deduct the sales tax on those.
