Can I claim the Sales Tax on the building materials I purchased to repair water damages covered by my insurance?

[eiyadi11]

Our property was damaged during the deep freeze. Our insurance paid for repair but we hired the contractor and purchased the building material. Can we claim the Sales Tax on the purchases?

[DaveF1006]

To clarify, was this on your own personal residence or rental property?

[eiyadi11]

Personal residence.

[LeonardS · Accepted solution]

Yes, you may be able to claim the sales tax on the materials you purchased to repair the water damage.  They would be deducted as an itemized deduction.  If you use the standard deduction and do not itemize then you will not be able to claim the sales tax.

Your damage is considered a personal casualty loss and you can not deduct any expenses related to your water damage.  The personal casualty loss deduction, except for federally declared disaster areas, has been suspended for tax years 2018 - 2025 by the Tax Cut Jobs Act passed in 2018. 

[eiyadi11]

Thanks.