According to the IRS,
you can use the "State and local general sales tax deduction worksheet and add:
"1. A motor vehicle (including a car,
motorcycle, motor home, recreational
vehicle, sport utility vehicle, truck, van,
and off-road vehicle). Also include any
state and local general sales taxes paid
for a leased motor vehicle. If the state
sales tax rate on these items is higher
than the general sales tax rate, only include
the amount of tax you would have
paid at the general sales tax rate.
2. An aircraft or boat, if the tax rate
was the same as the general sales tax
rate.
3. A home (including a mobile
home or prefabricated home) or substantial
addition to or major renovation of a
home, but only if the tax rate was the
same as the general sales tax rate and
any of the following applies.
a. Your state or locality imposes a
general sales tax directly on the sale of a
home or on the cost of a substantial addition
or major renovation.
b. You purchased the materials to
build a home or substantial addition or
to perform a major renovation and paid
the sales tax directly.
c. Under your state law, your contractor
is considered your agent in the
construction of the home or substantial
addition or the performance of a major
renovation. The contract must state that
the contractor is authorized to act in
your name and must follow your directions
on construction decisions. In this
case, you will be considered to have purchased
any items subject to a sales tax
and to have paid the sales tax directly.
Don't include sales taxes paid on
items used in your trade or business. If
you received a refund of state or local
general sales taxes in 2016, see Refund
of general sales taxes, earlier."
