No! The car seat is not deductible, but the sales tax may be.
There are several restrictions to Itemized deductions.
- The first is that you must exceed the standard deduction.
- You can choose to write off either your state and local income tax or sales taxes when itemizing deductions, but not both.
- The combined total of your sales tax, real estate tax, and personal property tax can not exceed $10,000.
- Charities and Medical expenses also have restrictions.